The tariff classification of a mattress pad from China
Issued September 12, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9522
Headings: 9404
Product description
The subject merchandise, identified as Item number BJ376Q, is a mattress pad. It is made from a polyurethane visco-elastic foam pad and a layer of fiberfill in a polyester cover. The top is quilted. The pad features a 17-inch fitted skirt used to secure the pad to the mattress.
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
N181816 September 12, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Mr. Mahir Akarsu BJ’S Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581 RE: The tariff classification of a mattress pad from China Dear Mr. Akarsu: In your letter dated August 23, 2011 you requested a classification ruling. The subject merchandise, identified as Item number BJ376Q, is a mattress pad. It is made from a polyurethane visco-elastic foam pad and a layer of fiberfill in a polyester cover. The top is quilted. The pad features a 17-inch fitted skirt used to secure the pad to the mattress. 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
More rulings on the same tariff codes
The tariff classification of an electrically heated mattress protector from China
Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China
Country of origin determination and status under Caribbean Basin Economic Recovery Act (CBERA), Caribbean Basin Trade Partnership Act (CBTPA) and General System of Preferences (GSP) for mattress protectors and a foundation cover; 19 CFR 102.21(c)(2); 19 CFR 102.21(c)(4)
Modification of NY N303580; Country of Origin of Stuffed Mattress Covers
The tariff classification and country of origin of quilted mattress pads from China.
The tariff classification of a quilted mattress pad from China.
The tariff classification of a mattress protector from China.
The tariff classification of a padded mattress cover from China.
The tariff classification of mattress protectors from China.
The tariff classification of a mattress pad from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →