The tariff classification of vinyl mattress covers from El Salvador.

NY D84605 December 13, 1998 CLA-2-39:RR:NC:SP:222 D84605 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Larry Ordet Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification of vinyl mattress covers from El Salvador. Dear Mr. Ordet: In your letter dated November 12, 1998, on behalf of your client American Textiles Company, you requested a tariff classification ruling. You have submitted two samples of twin size, water proof vinyl mattress covers. The first sample is identified as a vinyl water proof zippered mattress cover. This cover completely encloses the mattress. The top, bottom and ends are made of vinyl, while the sidewalls are made of polyester knit fabric that stretch to fit all mattresses between seven and fourteen inches deep. The zipper extends across one end of the mattress cover. The second sample is identified as a vinyl fitted mattress cover. This cover has fitted corners and covers only the sides and top portion of the mattress. It does not contain a zipper, but has an elastic border. The top portion is made of vinyl, while the sidewalls are made of polyester knit fabric that stretch to fit all mattresses between seven and fourteen inches deep. Your letter of inquiry states that both styles of mattress covers are water proof, easy to clean and durable. You also state that the covers are available in other sizes. The essential character of the mattress covers is imparted by the vinyl material. The applicable subheading for the vinyl zippered mattress cover and the vinyl fitted mattress cover will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastic: other: other. The rate of duty will be 3.3 percent ad valorem. This duty rate will remain the same in the coming year. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division