The tariff classification of mattress protectors from China

N057251 April 15, 2009 CLA-2-63:OT:RR:E:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Victoria D. Vogland Parkland Design, Inc. 58543 Ninth Street P.O. Box 1136 Saint Helens, OR 97051 RE: The tariff classification of mattress protectors from China Dear Ms. Vogland: In your letter dated April 9, 2009, you requested a tariff classification ruling. You submitted photographs of an item that is described as a foot protector that will be placed at the foot of mattresses (lower 18-24 inches of the mattress) in retail showrooms to protect the surface of the mattress while prospective buyers lie on it to test it. The item is constructed of woven textile fabric that is secured to the mattress binding tape by plastic connectors that slide over both the binding tape and fabric flange with a 1/8-inch plastic rod. One version would have a built-in sign holder made of clear plastic sheeting sewn into the top of the foot protector so the retailer can slide paper advertising documents. The protector can have embroidery on the top. The applicable subheading for the foot protector will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division