The tariff classification of strips of spring coils for mattresses made in China

N058082 May 1, 2009 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Maurice J. Deslauriers Norman G. Jensen, Inc. 199 East Orvis Street, Suite # 2 Massena, NY 13662 RE: The tariff classification of strips of spring coils for mattresses made in China Dear Mr. Deslauriers: In your letter dated April 21, 2009, on behalf of Keynor Spring Mfg., you requested a tariff classification ruling. Copies of photographs of the articles were submitted for our review. The articles are described in your letter as pre-pocketed strips of individual unglued helical spring coils. The articles are imported in bulk form and are unusable until manufactured by specialized machinery into specific sizes. You indicated that the imported strips measure approximately 6 inches to 9 inches in height by 2 inches to 2.5 inches in width by 36 inches to 78 inches in length depending on the final size mattress. In our telephone conversation on April 29, 2009, you stated that the spring coils are made of iron based high carbon steel. You suggested classification for the subject merchandise under heading 7320, Harmonized Tariff Schedule of the United States (HTSUS), which provides for springs of iron or steel. However, the pre-pocketed strips containing springs are made up articles and are not classifiable within heading 7320, HTSUS. The applicable subheading for the strips of spring coils for mattresses will be 7326.20.0070, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division