The tariff classification of a mattress pad from China.

N296008 May 3, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ameet Shah Culp Inc. P.O. Box 488 7209 Hwy. 158 East Stokesdale, NC 27357 RE: The tariff classification of a mattress pad from China. Dear Mr. Shah: In your letter dated April 11, 2018, you requested a tariff classification ruling. Description and photographs were provided. Four items were requested to be ruled upon, of which item number 3, the “DecMatPro” (mattress protector / cover) and item number 4, the “CotTerPro”(mattress protector / cover) were withdrawn from the ruling request because of issues pending before the Court of International Trade (CIT) on bedding assortments imported in plastic reusable bags. Consequently, this office will not rule upon item number 3 and item number 4 as described above. Further, this office will not rule upon item number 2, the “DecMiniPad” because it is unclear whether the ruling request is for the prototype itself or for the actual product. We need additional information if you are requesting a ruling on the prototype, such as (1) the functionality and more importantly the purpose of the prototype and (2) elaboration on whether the prototype is used for development, testing, production evaluation, quality control purposes, or simply design changes. In the event that the prototype will be used as a “sample for soliciting orders,” we need the following additional information: (1) explain whether the prototype will be part of a larger set of samples for soliciting orders, (2) if the prototype is valued over a $1, elaborate on whether the prototype will be marked, torn, perforated or otherwise treated and (3) provided the cost of the prototype. Item number 1 is identified as the “DecMatPad.” The item is a 5-sided, zipperless, queen-sized mattress pad, having a decorative design. The decorative mattress pad is made from knit fabric consisting of 95% polyester and 5% lycra. Consistent with Headquarters rulings: HQ 086220 dated April 18, 1990; HQ 087936 dated November 29, 1990; HQ 963472 dated April 5, 2000; and HQ H185719 dated January 30, 2013, the “DecMatPad” is classified in subheading 9404.90.95, HTSUS, the provision in pertinent part for other articles of bedding having an outer shell of man-made fibers. The applicable subheading for the “DecMatPad” 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: Other: With outer shell of man-made fibers.” The duty rate will be 7.3% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Neil H. Levy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division