The tariff classification of mattress pads from China.

NY L80183 October 21, 2004 CLA-2-94:RR:NC:TA:349 L80183 CATEGORY: Classification TARIFF NO.: 9404.90.8040 Ms. Lucy Hu Future Textiles Inc. 1095 Cranbury South River Road, Suite 6 Jamesburg, NJ 08831 RE: The tariff classification of mattress pads from China. Dear Ms. Hu: In your letter dated October 12, 2004 you requested a classification ruling. You submitted samples of two mattress pads. The top layer of one version of the pads will be made from 100 percent cotton woven fabric with a polyester filler. It is backed with non-woven fabric. Quilt stitching extends through all three layers. A 15-inch elastized skirt made from non-woven fabric is sewn along the edges. The top layer of the second version will be made from 55 percent cotton and 45 percent polyester woven fabric with a polyester filler. It is backed with non-woven fabric. Quilt stitching extends through all three layers. A 15- inch elasticized skirt made from man-made fiber knit fabric is sewn along the edges. Both versions of the pad will be available in twin 36 x 76 x 15 inch, full 54 x 76 x 15 inch, queen 61 x 81 x 15 inch and king 70 x 81 x15 inch sizes. The applicable subheading for the mattress pads will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.4 percent ad valorem. Both pads fall within textile category designation 369. Based upon international textile trade agreements products of 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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