The tariff classification of innerspring units from China

N175898 August 15, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.29.9010 Mr. Lynley Bishop LE Coppersmith Inc. 114 Southfield Pkwy, Suite 170 Forest Park, GA 30297 RE: The tariff classification of innerspring units from China Dear Mr. Bishop: In your letter dated July 20, 2011 you requested a tariff classification ruling on behalf of Anthem Leather Inc. You will be importing innerspring units for mattresses. A diagram with specifications of the inner spring units was submitted with your request. The innerspring units will be made from bonnel spring coils joined to adjacent coils by helical lacing. They are finished with a border wire. The innerspring units are not a mattress support (foundation or box spring) but a part of a sprung mattress. The applicable subheading for the innerspring units will be 9404.29.9010, 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… uncovered innerspring units. The duty rate will be 6 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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