The tariff classification of a quilted mattress pad from China.

N304679 June 28, 2019 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ralph Natale American Shipping Co., Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a quilted mattress pad from China. Dear Mr. Natale: In your letter dated June 5, 2019, you requested a tariff classification ruling on behalf of your client, Welspun Hospitality Solutions. A product description and sample were provided. The Welspun Hospitality Solutions mattress pads subject of this ruling request are King (76” x 80”), Queen (60” x 80”) and Full (80” x 54”). Top fabric: 200-thread count, woven, cotton/polyester (50%/50%) quilted fabric with an antimicrobial finish Bottom fabric: 100% polyester woven fabric bonded to a waterproof polyurethane laminate Fill: 8 oz. / sq. yd. bonded polyester fiberfill Skirt: elastic-band hemmed, 15” deep, 2-way stretch, knit fabric skirt The 50% cotton, 50% polyester woven top fabric is quilted to the bottom layer, a woven polyester bonded to a waterproof polyurethane laminate, with the polyester fiberfill providing the quilting loft. The elastic-band hemmed, polyester knit skirt secures the pad to the mattress. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9404 (B) (2), state “this heading covers articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.), or are of cellular rubber or plastic (whether or not covered with woven fabric, plastics, etc.). For example: quilts and bedspreads (including counterpanes, and also quilts for baby-carriages), eiderdowns and duvets (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.” In the opinion of this office, the Welspun mattress pads fall within the construct of EN 9404, HTSUS. A mattress pad constructed of a 50/50 blend of fibers, is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The cover and pad will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The Welspun mattress pads may be subject to U.S. Customs' laboratory analysis at the time of importation and if the fabric is other than a 50/50 blend, they may be reclassified by U.S. Customs and Border Protection at that time. The applicable subheading for the Welspun mattress pads will be 9404.90.9522, HTSUS, which provides for mattress supports; articles of bedding and similar furnishings (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 rate of duty will be 7.3%. 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division