The tariff classification of a feather bed mattress topper from China.

NY J80883 February 27, 2003 CLA-2-94:RR:NC:TA:349 J80883 CATEGORY: Classification TARIFF NO.: 9404.990.9505 Ms. Lana Wang Success System Services Ocean Dept. 223 E. Garvey Ave., Ste. #238 & #268 Monterey Park, CA 91755 RE: The tariff classification of a feather bed mattress topper from China. Dear Ms. Wang: In your letter dated February 12, 2003 you requested a classification ruling on behalf of Feather World, Inc. You submitted a sample of a feather bed mattress topper. The outer shell is made from 100 percent cotton woven fabric. The topper consists of two sections. The top portion is filled with polyester fiber while the baffle box constructed bottom portion is filled with goose feathers. The topper has a 3-inch gusset. The edges are finished with piping that is less than 6.35 mm. The feather bed mattress topper will be available in 42 x 79, 56 x 79 and 62 x 84 inch sizes. The applicable subheading for the feather bed mattress topper will be 9404.90.9505, 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… with outer shell of cotton. The duty rate will be 8 percent ad valorem. The feather bed mattress topper falls within textile category designation 369. Based upon international textile trade agreements products from China are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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