If you made nondeductible (and therefore nontaxable) contributions to your traditional IRA, you have to treat each distribution (including a conversion to a Roth IRA, if applicable) as one part nontaxable return of cost basis (your nondeductible contributions) and one part taxable earnings.
Product defects are generally put into three categories: design defects, manufacturing defects and marketing defects. Marketing defects are defects in the manner in which a product is sold. This type of defect can include inadequate warnings and/or instructions. Design defects are in a manner of speaking, intended. This type of defect is inherent in the design of the product.
10 years (see note below table) Material defects due to faulty workmanship or materials, or changes which cause a visible indentation more than 2cm in the TEMPUR material. Pillows, Mattress Deluxe Topper 3.5, Mattress Topper 3.5 and Small Products (includes Travel, Back Care, Cushions & Support items)