The tariff classification of vinyl mattress and pillow covers from China

NY M83328 June 27, 2006 CLA-2-39:RR:NC:N2:221 M83328 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Sharon A. Watson Bob Barker Company P.O. Box 429 134 N. Main Street Fuquay-Varina, NC 27526 RE: The tariff classification of vinyl mattress and pillow covers from China Dear Ms. Watson: In your letter dated May 18, 2006, you requested a tariff classification ruling. The covers are open-ended and slip over a customer’s current mattress or pillow for protection. The pillow cover is identified as VPC2026. The vinyl mattress covers are available in various sizes - style VMC25306 (25” or 30” x 75” x 6”), VMC25724 (25” x 75” x 4”), VMC30724 (30” x 75” x 4”), VMC36754 (36” x 75” x 4”), VMC36806BL (36” x 75” or 80” x 6”) and VMC36806BL (36” x 75” or 80” x 6”). The covers are made of a woven polyester scrim heavily and visibly coated on both sides with a layer of polyvinyl chloride plastic that is visible to the naked eye other than by mere change of color. This construction is considered to be of plastics for tariff classification purposes. The covers are flame resistant, waterproof, and easy to clean with soap and water. The applicable subheading for the vinyl mattress and pillow covers will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings…other. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division