The tariff classification of a gel and foam mattress layer from Italy

N131358 November 30, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Bruno Romano Maribel International C.H.B. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a gel and foam mattress layer from Italy Dear Mr. Romano: In your letter dated November 2, 2010, on behalf of Technogel USA, Pittsburg, you requested a tariff classification ruling. A sample piece of the gel and foam mattress layer was provided with your letter. The material is used in the manufacture of mattresses to provide comfort and support. The layer consists of a polyurethane foam plastic base laminated to a grid of gel “towers” or pockets. The component identified as “gel” is a soft, solid deformable polyurethane material that compresses when pressure is applied and springs back to its original shape when pressure is removed. Each gel tower measures approximately ¾ inch square by ¼ inch in height. The towers form a grid pattern on top of the foam. The gel and foam layer is designed to provide a more comfortable sleep support by deforming and molding to accommodate the pressure points of the body. The applicable subheading for the gel and foam mattress layer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division