The tariff classification of bedding products from Belgium or Spain.

N273584 March 31, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9404.21.0090 Linda M. Rasco Senior Regulatory Advisor Metro 1 Lincoln Blvd., Suite 202 Rouses Point, NY 12979 RE: The tariff classification of bedding products from Belgium or Spain. Dear Ms. Rasco: In your letter dated February 8, 2016, on behalf of Blue Sleep Products & Elmo Foam Inc., you requested a tariff classification ruling. Descriptive and illustrative literature was provided. Style number BL-201 (standard pillow), BL-202 (queen pillow) and BL-203 (king pillow) are 100% latex pillows. The latex pillows have ventilation holes to provide air circulation, and will be uncovered. Stated features include: (1) elasticity conforms to the contours of the body, (2) durability, and (3) anti-mite and mold. Marketing information indicates that the pillows are part of the Latex Collection. You state that the pillows will be made in Belgium or Spain. Style numbers L1000-T (twin), L1000-TXL (twin extra-long), L1000-D (full), L1000-Q (queen) and L1000-K (king) are 100% latex mattress toppers of different sizes. Mattress toppers sit on top of mattresses and are removable. The mattress toppers have {special} ventilation channels to provide maximum air flow. The mattress toppers will be uncovered. Marketing information indicates that the pillows are part of the Latex Collection. You indicate that mattress toppers are to supplement the comfort of mattresses, as well as addressing their limitations. You further state that the mattress toppers will be made in Belgium or Spain. Style number M-Savannah are 100% latex mattresses that come in twin, twin extra-long, full (double), queen and king sizes. The latex mattresses have a 12-inch profile, of which 6-inches are of base and made of pure latex, 3-inches (middle portion) are made of soft latex and 3-inches (top portion) are made of super soft latex. The three layers work together to provide comfort and support. The mattresses will be uncovered. Marketing information indicates that the mattresses are part of the Latex Collection. You state that the mattresses will be made in Spain. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Legal Note 9 to Chapter 40, HTSUS, states: In headings 4001, 4002, 4003, 4005 and 4008, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip, and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. It is our opinion that the latex pillows, toppers and mattresses at issue in this submission would not be classified in heading 4008, as sheets or blocks of rubber, because the goods have all been further worked, for example, with holes perforated throughout their bodies, rounded or mitered corners in appearance, layered, and by other means of process. You reference two New York rulings, NY J86713 dated July 31, 2003 and NY M82202 dated April 27, 2006, both of which have classified uncovered foam mattress toppers under 3921.13.5000, HTSUS. Upon review of these two rulings, we find there is no indication that the uncovered mattress toppers were further worked. Legal Note 9 to Chapter 40 (“Rubber and articles thereof”), HTSUS, has a similar legal note, Legal Note 10 to Chapter 39, HTSUS (“Plastics and articles thereof”). Both of these legal notes exclude plates, sheets, strips and blocks that have been further worked, except upon their surfaces. As such, the two rulings above have no impact on the merchandise concerned.  The applicable subheading for the pillows and mattress topers of the merchandise concerned, made of 100% latex, will be 9404.90.2000, 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: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem. The applicable subheading for the style number M-Savannah Mattresses, made of 100% latex, 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% 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division