The tariff classification of a Pillow Cover and Mattress Cover

HQ H137795 July 9, 2015 CLA-2 OT:RR:CTF:TCM H0137795 AS CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Michael E. Zeller Moore & Van Allen PLLC Suite 4700 100 North Tryon Street Charlotte, NC 28202-4003 RE: The tariff classification of a Pillow Cover and Mattress Cover Dear Mr. Zeller: This is in response to your letter, dated December 8, 2010, filed on behalf of Bodet & Horst USA LP, requesting the reconsideration of New York Ruling Letter (NY) N130557, dated November 23, 2010, which pertained to the classification and status under DR-CAFTA of a mattress topper cover, mattress cover and a pillow cover. You specifically request that we reconsider the tariff classification of the “Rhapsody” pillow cover and mattress cover. In that ruling, the National Commodity Specialist Division (NCSD) classified articles identified as the “Rhapsody pillow cover” and “Rhapsody mattress cover” in subheading 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.” We affirm NY N130557, dated November 23, 2010, because our examination of the samples provided has confirmed that both products contain a woven polyester fabric. The Rhapsody pillow and mattress cover were described in N130557 as follows: The Rhapsody pillow cover is made from two fabrics. One side is a 100 percent polyester knit compound fabric while the other is a 100 percent polyester brushed or sueded woven fabric. One long side of the cover has a zippered opening. The cover appears to be sized for a standard size foam bun. The Rhapsody mattress cover is made from three fabrics. The top panel is the 100 percent polyester knit compound fabric, the sides are made from the 100 percent polyester brushed or sueded woven fabric and the bottom is either 78 percent cotton and 22 percent polyester or a 100 percent cotton woven fabric with printed non-skid sections. The sample is marked 100 percent cotton while the documentation indicates the cotton and polyester blend. The suede sides extend partially around the bottom. There is a zippered opening completely around the bottom panel. The cover appears to be sized for a 12 inch thick foam mattress. You assert that both the Rhapsody pillow and mattress covers are made of knit fabrics and are thus classifiable in heading 6304.91.0040, as “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted, Of man-made fibers”. You have also submitted an unsigned letter from the manufacturer stating that their fabric, “Ultimate Suede”, is a 100 percent polyester warp knit fabric. It is important to note that the samples supplied for the original ruling request and resupplied for this reconsideration both contained a woven polyester fabric. In fact, the fabrics used in the pillow and mattress covers are made-up of interlacing warp/weft yarns (woven) and not from a series of interlinking loops (knit). The Rhapsody pillow cover is made from a knit polyester fabric on one side and a woven polyester fabric on the other. The Rhapsody mattress cover is made from a polyester knit compound fabric, i.e., a woven polyester fabric and a cotton or chief weight cotton woven blended fabric. As neither of these fabrics imparts the essential character of either product, we must resort to GRI 3(c) and classify both products under the heading which occurs last in numerical order among those which equally merit consideration. In the case of the Rhapsody pillow cover, the provisions which equally merit consideration are subheadings 6304.91.0040 and 6304.93.0000, HTSUSA. Pursuant to GRIs 3(c) and 6, the Rhapsody pillow cover is classified in subheading 6304.93.0000, HTSUSA. In the case of the Rhapsody mattress cover, the provisions which equally merit consideration are subheadings 6304.91.0040, 6304.92.0000, and 6304.93.0000, HTSUSA. Pursuant to GRI’s 3(c) and 6, the Rhapsody mattress cover is classified in subheading 6304.93.0000, HTSUSA. You argue that in NY N018298, dated October 26, 2007, CBP classified a mattress cover with knit suede fabric in subheading 6304.91.0040, HTSUSA, and that the products at issue are essentially the same. However, without a sample to examine the construction of that merchandise, your argument is not persuasive. In view of the foregoing, we affirm NY N130557, dated November 23, 2010, which correctly classified the Rhapsody pillow cover and Rhapsody mattress cover pursuant to GRIs 3(c) and 6 as “Other furnishing articles… Not knitted or crocheted, of synthetic fibers” in subheading 6304.93.0000, HTSUSA.       Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division