The tariff classification of bedding products from Italy, China or Spain.

N273585 March 31, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Linda M. Rasco Senior Regulatory Advisor Metro 1 Lincoln Blvd., Suite 202 Rouses Point, NY 12979 RE: The tariff classification of bedding products from Italy, China 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 CB-800 (standard pillow), CB-810 (queen pillow) and CB-820 (king pillow) are 100% polyurethane pillows. The polyurethane pillows have ventilation holes to provide air circulation, and will be uncovered. Stated features include: (1) 300 times more breathable than traditional memory foam pillows; ventilation holes provide air circulation to keep you cool, dry and fresh all night long; and the pillow is perfect for all types of sleepers, side stomach and back. Marketing information indicates that the pillows are part of the Polyurethane Collection. You state that the pillows will be made in Italy or China. Style numbers A5000-T (twin), A5000-TXL (twin extra-long), A5000-D (full), A5000-Q (queen) and A50000-K (king) are 100% polyurethane mattress toppers of different sizes. Mattress toppers sit on top of mattresses and are removable. The mattress toppers will be uncovered. It is unclear from the photo, and not depicted or described on Blue Sleep Products’ website whether the mattress toppers are surface worked or worked beyond their surfaces. Marketing information indicates that the mattress toppers are part of the Polyurethane 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 Italy or China. Style number M-Aspen are 100% polyurethane mattresses that come in twin, twin extra-long, full (double), queen and king sizes. The polyurethane mattresses have a 10-inch profile and will be uncovered. Features include unique surface geometry for added comfort and an adaptive body which provides a conforming and supportive zone. It is unclear from the photo, and not depicted or described on Blue Sleep Products’ website whether the mattresses are surface worked or worked beyond their surfaces. Marketing information indicates that the mattresses are part of the Polyurethane Collection. You state that the mattresses will be made in Italy or 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 10 to Chapter 39, HTSUS, states: In headings 3920 and 3921, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). It is our opinion that the polyurethane pillows at issue in this submission would not be classified in heading 3921, as sheets or blocks of plastic, because the pillows have all been further worked, for example, with holes perforated throughout their bodies, and rounded or mitered corners in appearance. 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. As such, the two rulings above have no impact on the polyurethane pillows of the merchandise concerned. Because of the lack of product information available, both in the submission and on the company website, we are unable to rule upon the mattress toppers and mattresses of the merchandise concerned. Upon submission of the following documents to this office, we will issue a binding ruling of the classification of the mattress toppers and mattresses: up-close color photos, in depth descriptive or illustrative literature, and step-by-step process descriptions. Representative samples of the cross-sections of both the mattress toppers and mattresses would be helpful too. The applicable subheading for the pillows of the merchandise concerned, made of 100% polyurethane, 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. 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