3 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 mattress upholstery coil units from China
Issued January 19, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N140095 (January 19, 2011)
Tariff classification
HTS codes: 7326.20.0070
Headings: 7326
Product description
Descriptive literature and pictures of the coil unit were submitted for our review. The merchandise under consideration is described in your letter as fabric encased mattress upholstery coil units. In your email dated January 10, 2011, you indicated that the coils are made of high carbon steel wire.
CBP rationale
The applicable subheading for the mattress upholstery coil units will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other.
Full text
N140095 January 19, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Robert W. Enoch No Boundaries LLC 405 Portwest Terrace Richmond, VA 23238 RE: The tariff classification of mattress upholstery coil units from China Dear Mr. Enoch: In your letter dated December 27, 2010, you requested a tariff classification ruling. Descriptive literature and pictures of the coil unit were submitted for our review. The merchandise under consideration is described in your letter as fabric encased mattress upholstery coil units. In your email dated January 10, 2011, you indicated that the coils are made of high carbon steel wire. You stated in your letter that the “2.4 inch high coil unit is used as an upholstery layer in the production of a mattress. This upholstery coil unit is used to replace other upholstery layers that are typically made of foam or fiber.” The subject coil unit is used in the top layer of a pillow top mattress as a substitute for other padding. The applicable subheading for the mattress upholstery coil units will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a Key Chain from an unknown country
The tariff classification of novelty key rings from China
The tariff classification of paperboard and metal PDQ display units from China
The tariff classification of an identification holder and key ring with a lanyard from China
The tariff classification of a wire easel from China
The tariff classification of footwear from China
The tariff classification of cat toys from China
The tariff classification of mattress pocket spring units from Sweden
The tariff classification of a toiletry bag, a passport holder, a business card case, a luggage tag, and a key ring from China
The tariff classification of a towel, plastic case, split steel wire ring and bottle opener from China
Follow N140095
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.