The tariff classification of a mattress topper from China.

NY M85582 August 10, 2006 CLA-2-94:RR:NC:N3:349 M85582 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Bruce An Zinus Inc. 7068 Koll Center Parkway #425 Pleasanton, CA 94566 RE: The tariff classification of a mattress topper from China. Dear Ms. An: In your letter dated July 25, 2006 you requested a classification ruling. The submitted sample is a mattress topper. The mattress topper is comprised of a solid piece of visco-elastic (polyurethane) foam encased in a textile cover. The cover is made from 100 percent polyester knit fabric. The cover has a zippered closure.      The applicable subheading for the mattress topper will be 9404.90.9522, 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: other: other: other… with outer shell of man-made fibers. The rate of duty will be 7.3 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/. The topper falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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