Base
8721781992-03-18New YorkClassification

The tariff classification of sisal padding, for use in themanufacture of mattresses, etc., from Mexico.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of sisal padding, for use in themanufacture of mattresses, etc., from Mexico.

Ruling Text

NY 872178 March 18, 1992 CLA-2-56:S:N:N3H:350 872178 CATEGORY: Classification TARIFF NO: 5602.10.9090 Mr. Thomas L. Collins Loudon Unlimited, Inc. 7024 Staffordshire Blvd. Houston, TX 77030 Re: The tariff classification of sisal padding, for use in the manufacture of mattresses, etc., from Mexico. Dear Mr. Collins: In your letters dated February 24, and March 2, 1992, you requested a tariff classification ruling. The representative submitted sample of padding measuring about .25" in thickness, and composed of 100% sisal fibers, appears to have been made by a needling process. Specifically, the padding is built up to its desired weight and thickness by a needling operation. Because of this method of manufacture, this material is considered to be a needleloom felt. Your correspondence indicates that this material will be imported in various sizes and weights with the most common being 2.5 ounces per square foot. You write that it is your understanding that a similar product is being imported from Haiti under tariff item 5304.10.00. Since the 5304 provision is just for raw sisal fibers, this would be an incorrect classification because the fibers are further manufactured in producing the padding. The applicable subheading for the material will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The rate of duty will be 12.5 percent ad valorem. This material falls within textile category designation 223. Based upon international textile trade agreements, products of Mexico are subject to a visa requirement. 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