The tariff classification of an air bed mattress bag from China

N089235 January 12, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Judy L. Sucharitakul Perryman, Mojonier Company 9710 S. La Cienega Blvd. Inglewood, CA 90301 RE: The tariff classification of an air bed mattress bag from China Dear Ms. Sucharitakul: In your letter dated December 29, 2009 you requested a classification ruling on behalf of Cohesion Products, Inc. The instant sample, referred to as a bed bag, is designed to cover an air bed mattress. The cover is comprised of a bottom portion and a quilted top portion. The cover also contains pocket and an opening for the air pump. The quilted top portion zips on three sides with the opening at the top end. The cover is made from 100 percent polyester woven fabric. The quilted top portion is stuffed with a polyester fill. Quilt stitching extends through all three layers of the quilted top portion. The applicable subheading for the bed bag will be 9404.90.8522, 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: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 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