The tariff classification of mattress from China

N241932 June 6, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.21.0090 Mr. Brad Namyoun Song Zinus Inc. 30799 Wiegman Road Hayward, CA 94544 RE: The tariff classification of mattress from China Dear Mr. Song: In your letter dated May 13, 2013 you requested a tariff classification ruling. You will be importing a “Mygel Mattress” with a cover. Pictures of the mattress in lieu of a sample were included with your request. The mattress core will be made from a 2-inch gel viscoelastic foam, a 2-inch high density polyurethane foam and a 4-inch high density polyurethane foam. It will have an inner fire barrier cover and an outer cover made from polyester fabrics. The applicable subheading for the “Mygel Mattress” will be 9404.21.0090, 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 cellular rubber or plastics, whether or not covered… other. The rate of duty will be 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, Thomas J. Russo Director National Commodity Specialist Division