The tariff classification of mattress inner springs from China

NY L83870 April 21, 2005 CLA-2-73:RR:NC:N1:113 L83870 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Ms. Jasmine Rodriguez Worldwide International, Inc. 701 Cooper Road Suite 7 Voorhees, NJ 08034 RE: The tariff classification of mattress inner springs from China Dear Ms. Rodriguez: In your letter received on April 11, 2005, on behalf of King Koil Northeast, you requested a tariff classification ruling. The merchandise is a mattress inner spring used in the manufacture of mattresses. This article consists of carbon-steel wire springs bound together by wire lacing. They do not have the outer wire frame. In your letter, you suggest that the item be classified as mattress supports in heading 9404.10.0000, HTS. The inner springs are part of a mattress, they are not considered a mattress support. A mattress support is the component in bedding that holds up the completed mattress, i.e., the box spring or foundation. Heading 9404, HTS, does not provide for parts of mattresses, however. The applicable subheading for the mattress springs will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire. The rate of duty will be 3.9 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division