The tariff classification of mattress sets from China

N032542 July 22, 2008 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9403.20.0030; 9404.21.0000 Mr. Bruce An Zinus Inc. 7068 Koll Center Parkway #425 Pleasanton, CA 94566 RE: The tariff classification of mattress sets from China Dear Mr. An: In your letter dated June 20, 2008 you requested a tariff classification ruling. You submitted two representative samples of foam mattresses, a steel frame mattress base and a wood frame mattress base. The first mattress, referred to as Theratouch ST 0800, is 8 inches thick and is made from a layer of visco-elastic foam and a layer of polyurethane foam. It is covered with a knit polyester fabric. The second mattress is 11 inches thick with a pillow top. It is referred to as Strata TT 1100 and is made from layers of latex and polyurethane foam of different densities. It is covered with a knit polyester jacquard fabric. The foldable steel bed frame, “SmartBase,” is 14 inches high. It will be imported in twin/full and queen/king sizes. This frame has 12 legs. The wood frame mattress base, referred to as “Smartbox,” is imported in a knock down condition. The 9 inch high bed foundation does not contain any springs. It consists of a folding wooden frame, wood slats, corrugated platform and a polyester cover. The mattresses and bases will be imported in four combinations: 8 inch mattress and steel frame, 8 inch mattress and wood frame base, 11 inch mattress and steel frame base, 11 inch mattress and wood frame base. You indicated that the mattresses and metal bed frames and the mattresses and wood frame bases will be imported in equal quantities but in separate cartons for sale as a set at retail. When the 8 or 11 inch foam mattress is imported in equal quantities with the steel “Smartbase” bed frame they constitute a bed and will be classified as other furniture. Although the foam mattresses and wood frame “Smartbox” bed base will be sold as a set at retail, they do not qualify as “goods put up in sets for retail sale.” The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users with repacking The mattresses and “Smartbox” base do not qualify for "goods put up for retail sale" as the components of the sets are separately packaged and are therefore not “put up together.” Each item in these sets will be classified separately. The applicable subheading for the foam mattress (8 or 11 inch) and steel frame “Smartbase” set will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof: other metal furniture… other: other. The rate of duty will be Free. The applicable subheading for the foam mattresses (8 or 11 inch) will be 9404.21.0000, 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 rate of duty will be 3 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/. Although you refer to the wood frame “Smartbox” as a box spring or foundation it is not classifiable as mattress supports under subheading 9404.10, HTSUS, as it is not sprung. Your inquiry does not provide enough information for us to give a classification ruling on the wood frame “Smartbox.” Your request for a classification ruling should include a breakdown of component materials (fabric, wood, corrugated board, etc.) by weight and value. When this information is available, you may wish to consider resubmission of your request. 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