The tariff classification of mattress pocket spring units from Sweden

N080757 October 29, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0070 Mr. Steve Nowik Panalpina, Inc. 800 E. Devon Avenue Elk Grove Village, IL 60007 RE: The tariff classification of mattress pocket spring units from Sweden Dear Mr. Nowik: In your letter dated October 13, 2009, on behalf of VyMaC Corporation, you requested a tariff classification ruling. The two samples you submitted will be returned to you as requested. The merchandise consists of four types of mattress pocket spring units used to construct mattresses. They are made of heat-treated tempered stainless steel springs covered with a durable non-woven fabric. Item numbers X43678 and X43680 are described as Extended X-Pocket. Both are composed of 3.54 inch high pocket coils that have been tacked down to measure 2.17 inches in height for a lower profile. The overall size of the X43678 Extended X-Pocket unit is approximately 59 inches by 77 inches. The X43680 measures about 75 inches by 77 inches. Item numbers P23077 and P23079 are described as Stretch Pocket or Evolution, and are designed as a comfort layer for a pillow top mattress. Item number P23077 measures approximately 59 inches by 79 inches and item number P23079 measures about 74 inches by 79 inches. In your letter you suggest classification of the mattress pocket spring units under subheading 9404.29.9090, 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 other materials: other, other. However, the National Import Specialist that handles heading 9404, HTSUS, has stated that the submitted samples are not classifiable under heading 9404. They are components (parts) of an inner spring mattress. They do not impart the essential character of the finished mattress, so General Rule of Interpretation (GRI) 2(a) of the HTSUS does not apply to these incomplete and unfinished items. They are parts of the comfort layer of a mattress (pillow top, etc.) and not even the main mattress inner springs. As a part of a mattress they cannot fall in 9404, HTSUS, as that heading does not provide for parts. The subject merchandise is classifiable in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the mattress pocket spring units 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