HQ 087936: Tariff classification of a mattress pad and a mattress cover

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087936

                                   November 29, 1990


            CLA-2 CO:R:C:G  087936 jlj

            CATEGORY:  Classification

            TARIFF NO.:  9404.90.9040

            Mr. L. Klestadt, Vice President
            Trans-World Shipping Corp.
            53 Park Place
            New York, New York 10007

            RE:  Tariff classification of a mattress pad and a mattress
                 cover

            Dear Mr. Klestadt:

                 In your letter of August 22, 1990, you requested a tariff
            classification ruling for a crib mattress cover on behalf of
            your client, Fishman Associates, Inc., of Plainview, New York.
            You submitted two sample products; a mattress pad and a
            mattress cover along with your request.

            FACTS:

                 Both products are made of textile materials.  The
            component breakdown, by weight, which you furnished is assumed
            to apply to the mattress pad and is as follows:

                      65/35 Polyester/Cotton Sheeting   39.4%
                      Non-Woven Polyester Filling       33.6%
                      Vinyl (PVC)                        9.0%
                      Binding, Thread, Velcro, etc.     18.0%

                 The mattress pad is made up of several layers of material
            consisting of a center ply of vinyl inserted between two
            layers of polyester fill.  The top and bottom layers of fabric
            which form the outer surfaces are composed of polyester/cotton
            sheeting.  The pad measures approximately 32-1/2 inches by 50-
            1/2 inches, and is intended to fit on top of the mattress
            cover to protect the mattress.  There are velcro-type tabs at
            each corner of the pad. The pads have edging measuring
            slightly over 10 millimeters in width.

                 The mattress cover component breakdown was not furnished,
            but the label reads "Polyester/Cotton Blend."  It measures
            approximately 44 inches by 26 inches.  It has filled corners
            to cover the mattress, velcro-type tabs at each corner, and a
            narrow edging.











                                         - 2 -


            ISSUE:

                 What is the tariff classification under the Harmonized
            Tariff Schedule of the United States (HTSUSA) of these items?

            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI's),
            taken in order.  GRI 1 provides that classification shall be
            determined according to the headings and any relative section
            or chapter notes.

                 Section XI, Note 1(s), HTSUSA, reads as follows:

                 1.  This section does not cover:

                     (2) Articles of chapter 94 (for example,
                     ...bedding...)

                 The Explanatory Notes, the official interpretation of the
            Harmonized System at the international level, state in part
            regarding Heading 9404:

                 This chapter covers...

                 *      *      *      *

                 (2)  Mattress supports, mattresses and other
                      articles of bedding...stuffed...with
                      any material...whether or not covered
                      (heading 94.04).

                 The instant mattress pads are articles of bedding filled
            with nonwoven polyester, and  therefore they are classified in
            Heading 9404 by virtue of GRI 1 and the notes cited above.
            Noting the approximately 10 millimeter wide edging, the
            mattress pads are classified in subheading 9404.90.9040,
            HTSUSA, which provides for articles of bedding...stuffed or
            internally fitted with any material:  other: other: other:
            other.

                 With regard to the sample mattress cover, the Explanatory
            Notes for Heading 6302 specifically state that bed linen
            includes mattress covers.  However, in order to classify the
            mattress cover more specifically, a component material
            breakdown by weight would be necessary.














                                         - 3 -


            HOLDING:

                 The mattress pads are classified in subheading
            9404.90.9040, HTSUSA, which is dutiable at the rate of 14.5
            percent ad valorem.  No textile category pertains to this
            subheading number.

                 Due to the changeable nature of the statistical
            annotation (the ninth and tenth digits of the classification
            and the restraint (quota/visa) categories applicable to
            textile merchandise, you should contact your local Customs
            office prior to importation of this merchandise to determine
            the current status of any import restraints or requirements.

                 The designated textile and apparel category may be
            subdivided into parts.  If so, visa and quota requirements
            applicable to the subject merchandise may be affected.  Inas-
            much as part categories are the result of international
            bilateral agreements which are subject to frequent
            renegotiations and changes, to obtain the most current
            information available, we suggest that you check, close to the
            time of shipment, the Status Report on Current Import Quotas
            (Restraint Levels), an internal issuance of the U.S. Customs
            Service, which is available for inspection at your local
            Customs office.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




























            6cc:  A.D., NY Seaport (NIS Richard Eyskens)
            2cc:  Chief, CIE
            1cc:  CITA
            CO:R:C:G:JLJOHNSON:lw 11/6/90
            087936jlja