The tariff classification of a mattress topper from China

NY B86756 July 9, 1997 CLA-2-94:RR:NC:TA:349 B86756 CATEGORY: Classification TARIFF NO.: 9404.90.8040 Mr. Joseph Stinson F.W. Myers & Co., Inc. 9111 La Cienega Boulevard, Suite 207 Inglewood, CA 90301 RE: The tariff classification of a mattress topper from China Dear Mr. Stinson: In your letter dated June 16, 1997 you requested a classification ruling on behalf of Northstar Feather Corp. The submitted sample is a queen size mattress topper. The outer shell is made from 100 percent cotton woven fabric and it is stuffed with feathers. The quilted topper has 1.5 inch wide elastic straps at the corners which are used to hold the topper to the mattress. The mattress topper will be imported in standard bed sizes. The applicable subheading for the mattress topper will be 9404.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.8 percent ad valorem. The mattress topper falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division