The tariff classification of a mattress cover from China

N056177 April 15, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd. W., Suite 308 Toronto, Ontario MBV IA4 Canada RE: The tariff classification of a mattress cover from China Dear Ms. Fust: In your letter dated March 27, 2009 you requested a tariff classification ruling. The submitted sample is a mattress cover. The cover is made from 100 percent polyester woven fabric. The inner side of the fabric is coated with polyurethane. The cover features a 7 inch wide side gusset and a zippered opening that runs along the two ends and one long side. It also has three internal elastic strips used to secure a foam mattress. After importation a foam mattress will placed in the cover and zippered closed. This is not the type of mattress cover classified as bed linen. The applicable subheading for the mattress cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (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/. 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