RE: The tariff classification of a "Pack n Play" floorboard mattress from Thailand, China and Taiwan.
In your letter dated June 5, 1995, on behalf of Graco Children's Products Inc. you requested a tariff classification ruling.
The submitted sample is a "Pack n Play" floorboard mattress. It is comprised of an outer shell of nylon woven fabric which covers four plywood board stiffeners and will contain either a polyurethane foam or polyester fiberfill. The floorboard measures approximately 75 by 99 centimeters. The "Pack n Play" is designed to stand on the floor and function as a crib and an enclosed play area for a baby. When placed in the "Pack n Play" the instant item acts as a mattress.
The applicable subheading for the floorboard mattress fitted with polyurethane foam will be 9404.21.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 5.4 percent ad valorem.
cushions, pouffess 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 other materials other, other. The rate of duty will be 6 percent ad valorem.