The tariff classification of a mattress pad
Issued April 23, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9522
Headings: 9404
Product description
The top surface of the pad is stated to be made from 49.7 percent polyester and 50.3 percent NanoBon. NanoBon is referred to as a blend of bamboo charcoal or carbonized bamboo and polyester. The center layer is made from a polyester fiberfill. The back of the pad will be made from 100 percent cotton woven fabric. You have indicated that there is a small amount of piping on the pad. Quilt stitching extends through all three layers. The pad features a pocket near the top used for the insertion of a pillow.
CBP rationale
The applicable subheading for the mattress pad 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.
Full text
N101078 April 23, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Mr. Richard Castro Sonno 68-1798 Laie Street Waikoloa, HI 96738 RE: The tariff classification of a mattress pad Dear Mr. Castro: In your letter dated April 9, 2010 you requested a classification ruling. You will be importing a mattress pad. A sample of quilted pillow sham was submitted in lieu of the pad. The top surface of the pad is stated to be made from 49.7 percent polyester and 50.3 percent NanoBon. NanoBon is referred to as a blend of bamboo charcoal or carbonized bamboo and polyester. The center layer is made from a polyester fiberfill. The back of the pad will be made from 100 percent cotton woven fabric. You have indicated that there is a small amount of piping on the pad. Quilt stitching extends through all three layers. The pad features a pocket near the top used for the insertion of a pillow. The applicable subheading for the mattress pad 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/. 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
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