The tariff classification of a mattress positioning boot from China

NY K82593 January 30, 2004 CLA-2-63:RR:NC:N3:351 K82593 CATEGORY: Classification TARIFF NO.: 6307.90.9889 James H. Vogland Vice President Parkland Design, Inc. P.O. Box 1136 58523 Old Portland Road St. Helens, Oregon 97051 RE: The tariff classification of a mattress positioning boot from China Dear Mr. Vogland: In your letter dated January 13, 2004, you requested a tariff classification ruling. The submitted sample is a mattress boot that is packaged in a zippered pouch. You indicate that the boot is used to reposition a mattress that has no handles so that it will have even wear. It is to be placed in the poly bag of each mattress delivered to your customers. It is constructed of nylon fabric. You state that there are three options offered to the customer: Option One: Importation of just the Mattress Boot made out of either nylon or Polyester Fabric. Option Two: Importation of the Mattress Boot that is packaged in a zippered pouch. Both the zippered pouch and mattress boot are made out of either nylon or polyester fabric. The zippered pouch could have the mattress manufacturer’s name embroidered on the outside of the pouch and the manufacturer’s name could be screen printed on the boot. Option Three: Importation of the Mattress Boot that is packaged in a zippered pouch. The mattress boot is made out of either nylon or polyester fabric and the zippered pouch is made of a cotton fabric. The zippered pouch could have the manufacturer’s name embroidered on the outside of the pouch and the boot could have the manufacturer’s name screen-printed. The applicable subheading for the mattress boot or the boot and bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division