The tariff classification of a mattress pad and mattress component from China.

NY J88176 September 16, 2003 CLA-2-94:RR:NC:TA:349 J88176 CATEGORY: Classification TARIFF NO.: 9404.90.9522; 6701.00.3000 Mr. Phil Patterson Phil Patterson Inc. 1209 Harney Street, Suite 250 Omaha, Nebraska 68102 RE: The tariff classification of a mattress pad and mattress component from China. Dear Mr. Patterson: In your letter dated August 27, 2003 you requested a classification ruling on behalf of Future Foam Inc. You will be importing a mattress pad and mattress component. A picture of the mattress pad was included with your request. The outer shell is made from 80 percent rayon and 20 percent cotton woven fabric. It is stuffed with goose down and feathers. The pad contains quilt stitching. The second item, described as a mattress topper, is a stuffed component used in the manufacture of a mattress. The outer shell is made from cotton woven fabric. It will be filled with duck down and feathers. This stuffed component will be used as the top layer under the outer shell. The applicable subheading for the mattress pad will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTS), 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: other: other: other… with outer shell of man-made fibers. The rate of duty will be 8 percent ad valorem. The applicable subheading for the mattress component will be 6701.00.3000, HTS, which provides for which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feathers or down. The rate of duty will be 4.7 percent ad valorem. The mattress pad falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division