The tariff classification of a waterproof mattress protector from Canada.

NY D87098 March 4, 1999 CLA-2-63:RR:NC:TA:349 D87098 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a waterproof mattress protector from Canada. Dear Mr. Leahy: In your letter dated February 8, 1999 you requested a tariff classification ruling on behalf of Priva Inc. The instant sample is a waterproof mattress protector. The top and bottom layers of the pad are made from 100 percent polyester felt fabric. The item contains a vinyl middle layer. The three layers are “pin-sonically” quilted together in a diamond pattern. The edges are finished with an overlock stitch. The instant sample measures 30 x 34 inches. In your letter you indicate that this protector will be imported in other sizes. The applicable tariff provision for the mattress protector will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division