H281803

 HQ H281803 June 23, 2021 OT:RR:CTF:CPMMA H281803 AJK CATEGORY: Classification TARIFF NO: 6307.90.9891 Mr. Brett Ian Harris Pisani & Roll LLP Attorneys at Law 1629 K Street NW, Suite 300 Washington, DC 20006 RE: Revocation of NY N187630 and HQ H254127; Modification of NY L81761 and L81762; Classification of Textile Cover for Unsprung Mattress Foundation Dear Mr. Harris: This letter is in reference to your New York Ruling Letter (NY) N187630, dated October 24, 2011, and Headquarter Ruling Letter (HQ) H254127, dated May 15, 2015, concerning the tariff classification of textile covers for unsprung mattress foundations. In the aforementioned rulings, U.S. Customs and Border Protection (CBP) classified the merchandise in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed NY N187630 and HQ H254127, and have determined that the classification of the merchandise in heading 9403, HTSUS, was incorrect. We have also reviewed NY L81761, dated January 21, 2005, and NY L81762, dated January 24, 2005, and have determined that they were incorrect. For the reasons set forth below, we revoke two ruling letters and modify two ruling letters. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N187630 and HQ H254127 and to modify NY L81761 and L81762 was published on April 28, 2021, in Volume 55, Number 16, of the Customs Bulletin. No comments were received in response to this Notice. FACTS: The subject merchandise was described in NY N187630 as follows: The foundation covers are designed to be placed and stapled to a Medium Density Fiberboard (MDF) mattress foundation, which is used in conjunction with a Tempur-Pedic mattress. The foundation covers typically consist of three different fabrics: a rectangular 100 percent polyester stitch-bonded platform piece sewn to single warp, 100 percent polyester knit side panels, and a separate rectangular 100 percent polyester non-woven dust cover stapled to the bottom of the foundation. These foundation covers are not designed to cover a mattress, only the foundation that the mattress will rest on. The subject merchandise was described in HQ H254127 as follows: The mattress foundation incorporates characteristics of a bed frame, in that it sits directly on the floor, and it replaces a standard box spring for this specialized adjustable bed. The foundation is composed of a wooden frame (medium-density fiberboard or MDF) with various adjustable steel parts which allow the head portions and/or the foot portions of the bed to raise and lower electronically.… The mattress foundation does not contain any springs or wire mesh or stuffing of any kind. … The subject merchandise are three different styles of textile mattress foundation covers, which are placed on the mattress foundation and secured via staples post-importation. The styles are the Tempur-Up, Tempur-Ergo Grand, and the Tempur-Ergo Premier. Each features a rectangular stich bonded or woven fabric platform piece sewn to decorative knit or woven side panels. The Tempur-Up style also features a separate rectangular non-woven fabric dust cover stapled to the bottom of the mattress foundation. The products are not used as bed covers or used to cover the mattress layer, rather, they are only attached to the mattress foundation. The subject merchandise was described in NY L81761 as follows: The fiber content … is stated to be 59 percent polyester and 41 percent polypropylene fabric with polyester fiber and nylon netting. The foundation cover is comprised of a rectangular non-woven platform sewn to quilted side panels. The bottom portion of the cover is open. After importation the cover will be placed over and stapled to a wooden frame with slats. This foundation is used to support a mattress but … it is not filled with springs or steel wire mesh. The subject merchandise in NY L81762 is substantially similar to the product described in NY L81761. ISSUE: Whether the textile cover for unsprung mattress foundation is classified in heading 6307, HTSUS, as other made up textile articles, heading 9403, HTSUS, as other furniture and parts, or heading 9404, HTSUS, as mattress supports. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 2 through 6 may then be applied in order. * * * * * * The HTSUS provisions at issue are as follows: 6307: Other made up articles, including dress patterns. 9403: Other furniture and parts thereof. 9404: 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. Note 7 to Section XI, which provides for textiles and textile articles, provides: 7. For the purposes of this section, the expression "made up" means: … (f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); …. Note 2 to Chapter 94, HTSUS, provides, in pertinent part: 2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. * * * * * * The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The General EN to Chapter 94, HTSUS, provides, in pertinent part: For the purposes of this Chapter, the term “furniture” means: (A) Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport.… The Parts EN to Chapter 94, HTSUS, provides in pertinent part: This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere. EN 63.07 provides as follows: This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. EN 94.03, provides, in pertinent part: The heading does not include: … (n) Mattress supports (heading 94.04) …. EN 94.04 provides, in pertinent part, as follows: (A) Mattress supports, i.e., the sprung part of a bed, normally consisting of a wooden or metal frame fitted with springs or steel wire mesh (spring or wire supports), or of a wooden frame with internal springs and stuffing covered with fabric (mattress bases). * * * * * * As a preliminary matter, we clarify the difference between each textile cover for unsprung mattress foundations in the aforementioned 

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 2 through 6 may then be applied in order. * * * * * *The HTSUS provisions at issue are as follows:6307: Other made up articles, including dress patterns.9403: Other furniture and parts thereof.9404: 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.Note 7 to Section XI, which provides for textiles and textile articles, provides:7. For the purposes of this section, the expression "made up" means:…(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); …. Note 2 to Chapter 94, HTSUS, provides, in pertinent part:2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.* * * * * *The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The General EN to Chapter 94, HTSUS, provides, in pertinent part:For the purpos