HQ 957493: Protest 1401-94-100340; mattress innersprings; GRI 2(a); unfinished mattress; essential character; EN Rule 3(b); EN 94.04; 9404.10.00; mattress supports; other mattresses of other materials

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 957493
                          April 3, 1995
CLA-2 R:C:M 957493 KCC

CATEGORY: Classification

TARIFF NO.: 9404.29.90

District Director 
U.S. Customs Service
101 E.  Main Street
Norfolk, Virginia 23510

RE:  Protest 1401-94-100340; mattress innersprings; GRI 2(a); unfinished mattress; essential
     character; EN Rule 3(b); EN 94.04; 9404.10.00; mattress supports; other mattresses of
     other materials

Dear District Director:

     This is in regards to Protest 1401-94-100340, which pertains to the tariff classification of
mattress innnersprings under the Harmonized Tariff Schedule of the United States (HTSUS). 
Descriptive literature was submitted for our examination.

FACTS:

     The articles at issue are mattress innersprings which are composed of a series of individual
metal springs wired together and fitted to an outer wire frame.  The protestant states that the
mattress innersprings are used to manufacture mattresses.

     The entry of the mattress innersprings was liquidated on October 7, 1994, under
subheading 9404.29.90, HTSUS, as other mattresses of other materials.  In a protest timely filed
on October 18, 1994, the protestant contends that the mattress innersprings are properly classified
under subheading 9404.10.00, HTSUS, as mattress supports.

     The competing subheadings are as follows:

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...

9404.10.00     Mattress supports.

9404.29.90     Mattresses...Of other materials...Other.

ISSUE:

     Are the mattress innersprings classified as mattress supports under subheading
9404.10.00, HTSUS, or as other mattresses of other materials under subheading 9404.29.90,
HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is governed by the General Rules of
Interpretation (GRI's).  GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall
be determined according to the terms of the headings and any relative section or chapter notes...."

     In understanding the language of the HTSUS, the Harmonized Commodity Description
and Coding System Explanatory Notes (ENs) may be consulted.  The ENs, although not
dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of these headings.  See, T.D. 89-80, 54
Fed.  Reg. 35127, 35128, (August 23, 1989).  EN 94.04 (pgs.  1579-1580), states, in pertinent
part, that heading 9404, HTSUS, covers:

     (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)...

     (B)  Articles of bedding and similar furnishing which are sprung or stuffed or
          internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres,
          etc.), or are of cellular rubber or plastics (whether or not covered with woven
          fabric, plastics, etc.).  For example:

          (1)  Mattresses, including mattresses with a metal frame.

          (2)  Quilts and bedspreads (including counterpanes, and also quilts for baby
               carriages), eiderdowns and duvets (whether of down or any other filling),
               mattress-protectors (a kind of thin mattress placed between the mattress
               itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.)....

     We are of the opinion that the mattress innersprings are not classified as mattress supports
under subheading 9404.10.00, HTSUS.  Mattress supports refer to such articles that support a
mattress, i.e., box spring, and, as such, are not components of a mattress.  Moreover, in
discussing "mattress protectors," EN 94.05 (B)(2) states that they are of "...a kind of thin
mattress placed between the mattress itself and the mattress support...."  This statement
strengthens our position that mattress supports are not a component of a mattress.  The protestant
has stated that the mattress innersprings are used in the manufacture of mattresses.  Therefore,
they are not classified under subheading 9404.10.00, HTSUS.

     GRI 2(a), HTSUS, states that:

     Any reference in a heading to an article shall be taken to include a reference to that article
     incomplete or unfinished, provided that, as presented, the incomplete or unfinished article
     has the essential character of the complete or finished article....

     In general, essential character has been construed to mean the attribute which strongly
marks or serves to distinguish what an article is; that which is indispensable to the structure, core
or condition of the article.  In addition, EN Rule 3(b) (pg. 4), provides further factors which help
determine the essential character of goods.  Factors such as bulk, quantity, weight or value, or the
role of a constituent material in relation to the use of the goods are to be utilized, though the
importance of certain factors will vary between different kinds of goods. 

     We are of the opinion that the mattresses innersprings impart the essential character to a
mattress.  The innersprings are the foundation of a mattress.  The innersprings support the person
lying on the mattress.  In fact, the consumer often purchases a mattress based on the type and
amount of springs or coils contained in the mattress.  Since the mattress innersprings impart the
essential character to a complete mattress, the mattress innersprings are classified as an unfinished
mattresses pursuant to GRI 2(a), HTSUS, under subheading 9404.29.90, HTSUS.

HOLDING:

     Pursuant to GRI 2(a), HTSUS, the mattress innersprings are classified as unfinished
mattresses under subheading 9404.29.90, HTSUS, which provides for other mattresses of other
materials.  The protest should be DENIED.  In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065 dated August 4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your office to the protestant no later
than 60 days from the date of this letter.  Any reliquidation of the entry in accordance with the
decision must be accomplished prior to mailing of the decision.  Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public access channels.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division