The tariff classification of various mattresses from China

N007267 March 7, 2007 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.21.0000; 9404.29.9090; 3926.90.7500 Bruce An Zinus Inc. 7068 Koll Center Parkway # 425 Pleasanton, CA 94566 RE: The tariff classification of various mattresses from China Dear Mr. An: In your letter dated February 14, 2007 you requested a tariff classification ruling. You submitted six representative samples of mattresses. The mattresses are identified as “Adjust-A-Firm” Mattress # 5, “SpringForme” Mattress # 8, “Nurest” Mattress # 12, “SpringRest” Mattress # 13, “Theratouch” Mattress # 18 and #23. Mattress # 18 and # 23 are made from multiple layers of polyurethane visco-elastic foam. Mattress # 18 measures 11-inches in height and is covered with a woven textile. Mattress # 23 features a cover made from polyester knit fabric. It measures 10-inches high. Mattress #’s 12, 13 and 8 are comprised of a few layers of foam and individual pocket steel springs. All of the mattresses are covered with polyester knit fabric. Mattress # 8 measures 14-inches in height, # 13 measures 11-inches in height and # 12 measures 16.5 inches in height. Mattress # 5 is comprised of foam and a 7.5- inch high air chamber. It measures 10.5 inches in height and is covered with polyester jacquard woven fabric. The mattress will be imported with a hose, airflow unit and remote control. The applicable subheading for mattress #’s 18 and 23 will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: mattresses: of cellular rubber or plastics, whether or not covered. The duty rate will be 3 percent ad valorem.   The applicable subheading for mattress #’s 12, 13 and 8 will be 9404.29.9090, HTSUS, 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: mattress supports… mattresses: of other materials: other… other. The duty rate will be 6 percent ad valorem. The applicable subheading for mattress # 5 will be 3926.90.7500, HTSUS, which provides for other articles of plastics…other: pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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