The tariff classification of mattress covers from Taiwan

N014138 August 1, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 6304.93.0000 Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., Suite 308 Ontario, California M8V 1A4 RE: The tariff classification of mattress covers from Taiwan Dear Ms. Fust: In your letter dated July 10, 2007 you requested a classification ruling. The submitted samples, identified as 1A80, 1B80, 2A76 and 3A78 Sierra are mattress covers. The cover will also be available in other styles that include 1B76, 1A76 and 2A80. The top portion of Styles 1B80, 3A78 and 1B76 is made from a coated man-made fiber knit fabric. The top portion of Styles 1A76, 1A80, 2A76 and 2A80 is made from a coated man-made fiber woven fabric. The coating or laminations are either polyurethane or neoprene. The bottom portion of all the covers is made from two layers of polyvinyl chloride (PVC) with a polyester fabric laminated between them. All of the covers feature a full zipper closure. Sewn to the corners of style 3A78 Sierra are elastic straps used to secure the item to the bed frame. The bottom portion of style 2A76 has two coated fabric strips (mesh) used to prevent slippage. The man-made fiber coated fabric (top portion) imparts the essential character of the mattress covers. The applicable subheading for 1B76, 1B80 and 3A78 Sierra will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for 1A76, 1A80, 2A76 and 2A80 will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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/. All of the mattress covers fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division