U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of mattress padding known as"Trifelt Pad", for use in manufacturing mattresses, from Mexico.
NY 863493 June 5, 1991 CLA-2-56:S:N:N3H:350 863493 CATEGORY: Classification TARIFF NO: 5603.00.3000 Mr. George Rashid Rashid Customhouse Brokerage (RCB) 122 W Grant St. Suite 9 Dep 1 Calexico, CA 92231 RE: The tariff classification of mattress padding known as "Trifelt Pad", for use in manufacturing mattresses, from Mexico. Dear Mr. Rashid: In your letter dated May 10, 1991, as agent for Mr. Alfonso Labrada, who is acting on behalf of the manufacturer Fieltros y Coberiones S.A. De C.V., you requested a tariff classification ruling. According to the manufacturer, this approximately 1/2" thick batting is produced by an air lay process composed of 80 percent recycled textile fibers and 20 percent synthetic resin binder. The garnetted textile fibers, including bits of yarn and small pieces of fabric, are stated to be 80 to 90 percent of cotton with the balance being man-made fibers. The resin or agglutinating substance is not visibly apparent. The material is somewhat easy to separate, but there is a uniform cohesion of fibers throughout the thickness of the material. One surface of this material has been laminated with a thin layer of an unidentified compact plastic substance. The applicable subheading for the mattress padding will be 5603.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for laminated nonwovens. The rate of duty will be 16 percent ad valorem. The product falls within textile category designation 223. Based upon international textile trade agreements, products of Mexico are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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. Sincerely, Jean F. Maguire Area Director New York Seaport
CIT and CAFC court opinions related to the tariff classifications in this ruling.