5 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a mattress from Ireland.
Issued June 27, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M84347 (June 27, 2006)
Tariff classification
HTS codes: 9404.21.0000
Headings: 9404
Product description
You submitted a representative sample of a mattress with a removable cover. The mattress is made from two layers of polyurethane visco-elastic foam. It will be imported in various standard mattress sizes. The edges are square. The top of mattress contains a textile fabric AirLayerTM that enhances the airflow to keep the individual comfortable and fresh while sleeping. The cover is made from 40 percent cotton, 29 percent polyester, 30 percent polyamide and 1 percent elastide knit fabric. In your letter you suggest that the mattress should be classified under 9404.10.0000, HTS, as a mattress support. The instant item is a mattress. It is the primary sleeping surface. It does not act as a support for a mattress.
CBP rationale
The applicable subheading for the mattress will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Full text
NY M84347 June 27, 2006 CLA-2-94:RR:NC:TA:349 M84347 CATEGORY: Classification TARIFF NO.: 9404.21.0000 Eoin Mahony Bruning International Corporation 8 Griffin Way Chelsea, MA 02150 RE: The tariff classification of a mattress from Ireland. Dear Mr. Mahony: In your letter dated June 9, 2006 you requested a tariff classification ruling on behalf of Kayfoam Woolfson. You submitted a representative sample of a mattress with a removable cover. The mattress is made from two layers of polyurethane visco-elastic foam. It will be imported in various standard mattress sizes. The edges are square. The top of mattress contains a textile fabric AirLayerTM that enhances the airflow to keep the individual comfortable and fresh while sleeping. The cover is made from 40 percent cotton, 29 percent polyester, 30 percent polyamide and 1 percent elastide knit fabric. In your letter you suggest that the mattress should be classified under 9404.10.0000, HTS, as a mattress support. The instant item is a mattress. It is the primary sleeping surface. It does not act as a support for a mattress. The applicable subheading for the mattress will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
More rulings on the same tariff codes
The tariff classification of mattress and pillow sets from China
The tariff classification of mattress sets from China
The tariff classification of mattresses and a topper from China
The tariff classification of a mattress from China
The tariff classification of various mattresses from China
The tariff classification of foam mattress from China.
The tariff classification of a mattress, mattress cover and pump from China.
The tariff classification of an unfinished mattress from China.
The tariff classification of a "Pack n Play" floorboard mattress from Thailand, China and Taiwan.
The tariff classification of pressure relief products fromSweden
Follow M84347
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.