The tariff classification of AirNettress sleep system from China.

N073695 September 22, 2009 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Roger Faulb President GSM Innovations 24805 Lakeview Drive Bay Village, Ohio 44140 RE: The tariff classification of AirNettress sleep system from China. Dear Mr. Faulb: In your letter dated August 21, 2009, on behalf of Blue White & Red, Inc., you requested a tariff classification ruling. The AirNettress is an aluminum frame over which permeable netting is stretched. The porous netting enables free air flow that prevents re-breathing of exhaled air, when otherwise the only possible route of breathing would be through the mattress. The AirNettress is designed to replace a traditional baby and toddler crib mattress. The purpose of this design is to increase the safety and health of the infant by reducing the occurrence of Sudden Infant Death Syndrome (SIDS), eliminating mattress related allergens, to regulate body temperature and to allow bodily fluids to seep through. As the item is not fitted with springs or stuffed it cannot be classified under Harmonized Tariff Schedule of the United States (HTSUS) heading 9404, which provides for “Mattress supports; articles or bedding and similar furnishings (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.” Rather the item falls within HTSUS, heading 9403, the provision for other furniture. The subject AirNettress is composed of different components [netting, aluminum] and is considered a composite good. Regarding the essential character of the Air Nettress, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the netting component which allows for free air flow imparts the essential character of the good. The applicable subheading for the AirNettress will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…:Other: Other, Household.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division