The tariff classification of a mattress pad from China

N019253 November 16, 2007 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8040 Cinny Lee E & E Co., Ltd 45875 Northport Loop East Freemont, CA 94538 RE: The tariff classification of a mattress pad from China Dear Ms. Lee: In your letter dated October 23, 2007 you requested a classification ruling. The submitted samples are mattress pads (sample A and B). The face of the outer shell of the pads will be made from 100 percent cotton woven fabric. The bottom is made from polyester non-woven fabric. They are stuffed with a polyester fill. A polyester knit skirt fabric is sewn along the edges. The skirt is used to hold the pad to the mattress. Sample A has a side gusset with 3mm piping inserted in the seam. Sample B does not contain any piping. The mattress pad will be available in a 39 x 75 inch, 54 x 75 inch, 60 x 80 inch, 78 x 80 inch and 72 x 84 inch sizes. The applicable subheading for the mattress pads will be 9404.90.8040, 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: 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.   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 mattress pad falls within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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