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N186897 N1 Ruling Active

The tariff classification of a mattress foot protector from China

Issued October 20, 2011 by U.S. Customs and Border Protection.

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N1 N186897 (October 20, 2011)

Tariff classification

HTS codes: 4016.10.0000

Headings: 4016

Product description

The foot protector is composed of cellular natural rubber backed with a uniformly dyed plain knit textile fabric on one surface for mere reinforcement. The foot protector will be used in retail showrooms and placed at the foot of a mattress to protect it while prospective buyers test the mattress. The foot protector has a clear vinyl pocket measuring 9 ½ inches by 12 inches affixed with nylon snap rivets. The pocket is used to hold advertising information.

CBP rationale

The applicable subheading for the foot protector will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber.

Full text

N186897 October 20, 2011 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.10.0000 Mr. James H. Vogland Parkland Design, Inc. P.O. Box 1136 St. Helens, OR 97051 RE: The tariff classification of a mattress foot protector from China Dear Mr. Vogland: In your letter dated September 28, 2011, you requested a tariff classification ruling. A sample swatch of the material comprising the foot protector was submitted with your letter. The foot protector is composed of cellular natural rubber backed with a uniformly dyed plain knit textile fabric on one surface for mere reinforcement. The foot protector will be used in retail showrooms and placed at the foot of a mattress to protect it while prospective buyers test the mattress. The foot protector has a clear vinyl pocket measuring 9 ½ inches by 12 inches affixed with nylon snap rivets. The pocket is used to hold advertising information. The applicable subheading for the foot protector will be 4016.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: of cellular rubber. The rate of duty will be free. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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