Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China

N317426 February 19, 2021 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 4202.92.3131; 6302.32.2060; 9404.90.9522; 9903.88.03 Laurel T. Scapicchio BJ’s Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581 RE: Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China Dear Ms. Scapicchio: In your ruling request dated February 8, 2021, you requested a binding ruling on the tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China. You provided a description of each article, their values and a sample. The subject of this ruling request is the Sealy Cool & Clean Bedroom Makeover Bundle, herein “Sealy Bundle”. The Sealy Bundle will be imported in Twin-XL and Queen sizes. The Twin-XL Sealy Bundle is comprised of a fitted mattress pad and a zippered pillow protector. The Queen Sealy Bundle is comprised of a fitted mattress pad and two zippered pillow protectors. The Twin-XL Sealy Bundle and the Queen Sealy Bundle are packaged in a reusable tote bag. You state that the mattress pads are composed of 100 percent polyester plain weave top and bottom fabrics. They are filled with 8 oz. siliconized polyester fiber. The mattress pad is quilted in 5" squares and hemmed with a 100 percent polyester fiber band-edged knit skirt. The Twin-XL mattress pad measures 39" x 80" and the Queen mattress pad measures 60" x 80". The pillow protectors are composed of 100 percent polyester woven fabric. The fabric is not napped nor printed and is not quilted, stuffed or internally fitted. The pillow protectors feature a zipper closure on one side and measure 20 x 28 inches. These items are designed to protect the pillow shell from allergens, dust mites and soiling. When used, the protector will be covered by a pillowcase. You have submitted a sample and construction information on the reusable tote bags. You state that they are constructed of non-woven microfiber textile. You also indicate that the textile is not coated. The tote bags are designed to provide storage, protection, portability, and organization to personal effects such as groceries or other sundry articles. They each feature two reinforced handles and an open top with a flap. You have indicated that the bags are fitted for the contents but they are of a type that could also be used on their own for general use. They are of a durable construction and suitable for prolonged reuse. The Twin-XL tote bag measures 19" (L) x 5" (W) x 13" (H) and the Queen tote bag measures 19" (L) x 7" (W) x 13" (H). Since the Sealy Bundles do not meet the terms of a General Rules of Interpretation (GRI) 3(b) set because the mattress pad, pillow protector and reusable tote bag do not meet a particular need or carry out a specific activity, each article will be classified separately. The applicable classification for the mattress pads will be subheading 9404.90.9522, Harmonized Tariff Schedule of the United States (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 percent ad valorem. The applicable classification for the pillow protectors will be subheading 6302.32.2060, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Other: Other.” The rate of duty will be 11.4 percent ad valorem. The applicable classification for the reusable tote bags will be subheading 4202.92.3131, HTSUS, which provides for “Travel, sports, and similar bags: With outer surface of textile materials: Other: Other: Of man-made fibers.” The general rate of duty is 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.92.3131 and 9404.90.9522, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.92.3131 and 9404.90.9522, HTSUS, listed above. Products of China classified under subheading 6302.32.2060, HTSUS, are not currently subject to Section 301 duties. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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