The tariff classification of a mattress topper from China

N038981 October 1, 2008 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.9570 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd 1359 Broadway, 22nd Floor New York, NY 10018 RE: The tariff classification of a mattress topper from China Dear Ms. Whitley: In your letter dated September 18, 2008 you requested a tariff classification ruling. The submitted sample is a corner section of mattress topper. The egg crate style topper is made from 100 percent polyurethane plastic foam and has a convoluted surface. The foam will be cut to the approximate size of a mattress and is 1.75 inches thick. It is not covered. The applicable subheading for the polyurethane mattress topper will be 9404.90.9570, 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: other: other: other… other. The rate of duty will be 7.3 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/. 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