The tariff classification of a quilted bed pad from China

N177118 August 19, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a quilted bed pad from China Dear Ms. Kay: In your letter dated July 22, 2011 you requested a classification ruling. The submitted sample, referred to as a Dry Pad, is a quilted bed pad for a child’s mattress. It consists of a quilted top layer and a backing fabric. The top layer is made from a printed 60 percent cotton and 40 percent polyester woven fabric, a polyester batting fabric and a non-woven man made fiber fabric. These three layers are quilted together. The backing fabric is a coated or laminated knit polyester fabric. You indicate that it is sanitized with a Clariant solution. The quilted section and the backing are sewn together along the edges. The pad measures 24 x 35 inches. The instant pad is made up from different textile layers. Each fabric layer (coated or laminated knit fabric, woven cotton fabric and man-made fiber batting) is necessary to the design and function of this pad. As no one layer imparts the essential character of the pad, it will be classified under the heading that appears last in numerical order among those which merit consideration. The applicable subheading for the quilted bed pad will be 9404.90.9522, 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… with outer shell of man-made fibers. The rate of duty will be 7.3 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division