The tariff classification of a covering for an innerspring unit from China.
Issued August 21, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9555
Headings: 9404
Product description
The item identified in your letter as a component of a "Bed in a Box", is an outercovering for an innerspring unit. The top and side portions are made from 100 percent polyester woven fabric with a plastic foam filler. They are backed with a textile fabric. Quilt stitching extends through all three layers of the top and sides. The bottom portion is also made of a textile fabric. There is a zipper along the edge of the top portion enabling the item to be zipped all around. This item is not a mattress but the padded covering for inner coil spring sections. It does not convey the essential character of a mattress.
CBP rationale
The applicable subheading for the covering will be 9404.90.9555, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other.
Full text
NY B87830 August 21, 1997 CLA-2-94:RR:NC:TA:349 B87830 CATEGORY: Classification TARIFF NO.: 9404.90.9555 Mr. Paul G. Wong Lewis & Sons International, Ltd. Executive Square 701 West Main Street Suite G Jamestown, NC 27282 RE: The tariff classification of a covering for an innerspring unit from China. Dear Mr. Wong: In your letter dated June 16, 1997 you requested a classification ruling. The item identified in your letter as a component of a "Bed in a Box", is an outercovering for an innerspring unit. The top and side portions are made from 100 percent polyester woven fabric with a plastic foam filler. They are backed with a textile fabric. Quilt stitching extends through all three layers of the top and sides. The bottom portion is also made of a textile fabric. There is a zipper along the edge of the top portion enabling the item to be zipped all around. This item is not a mattress but the padded covering for inner coil spring sections. It does not convey the essential character of a mattress. The applicable subheading for the covering will be 9404.90.9555, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other... of man-made fibers. The duty rate will be 12.3 percent ad valorem. The outercovering falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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