The tariff classification of an unfinished mattress from China.

NY H87864 February 6, 2002 CLA-2-94:RR:NC:TA:349 H87864 CATEGORY: Classification TARIFF NO.: 9404.21.0000 Mr. James H. Vogland Parkland Designs, Inc. P.O. Box 1136 St. Helens, Oregon 97051 RE: The tariff classification of an unfinished mattress from China. Dear Mr. Vogland: In your letter dated January 25, 2002 you requested a classification ruling. You submitted various photographs of an unfinished mattress. The outer shell is comprised of an inner and outer fabric with layers of latex or other types of foam in between the fabrics. Some versions will include a 1.5 to 2 inch thick foam and other versions may contain 4 to 5 inch thick foam. The two fabric layers and the foam are quilted together. The outer shell will have turning handles for turning or moving the mattress. It will also contain a zipper for easy insertion of the inner springs or additional components to complete the mattress. The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Given the general appearance of the submitted sample the unfinished mattress has the essential character of the finished article. Although the main section is not filled, the top and/or the bottom panels are sufficiently stuffed so that it may be classified in heading 9404. The applicable subheading for the unfinished mattress will be 9404.21.0000, 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: mattresses: of cellular rubber or plastics, whether or not covered. The duty rate will be 3 percent ad valorem. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division