The tariff classification and status under the North American Free Trade Agreement (NAFTA), of futon mattresses from Canada; Article 509

NY 812540 August 7, 1995 CLA-2-94:S:N:N6:349 812540 CATEGORY: Classification TARIFF NO.: 9404.29.9090 Ms. Connie DeFino Affiliated Customs Brokers Limited 411 des Recollets Street Montreal, Quebec Canada H2Y 1W3 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of futon mattresses from Canada; Article 509 Dear Ms. DeFino: In your letter dated July 5, 1995, received by this office on July 17, 1995, you requested on behalf Futon Plus a ruling on the status of futon mattresses from Canada under the NAFTA. You have submitted a photostatic copy of a futon mattress, a list of components and a description of the manufacturing process. The outer shell of the futon mattress is made from a 60 percent polyester and 40 percent cotton woven fabric. The filling consists of layers of cotton wadding and plastic foam. The mattresses, which are produced in various sizes and thicknesses, are made from both originating and non-originating material. The applicable tariff provision for the futon mattresses will be 9404.29.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: mattresses: of other materials: other, other. The general rate of duty will be 6 percent ad valorem. Each of the non-originating materials used to make the futon mattresses have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.6. The futon mattresses will be entitled to a 1.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport