The tariff classification of a mattress ticking fabric, from China.

N061135 June 11, 2009 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Donna Garcia Blumenthal Print Works, Inc. 905 South Bend Avenue New Orleans, LA 70125 RE: The tariff classification of a mattress ticking fabric, from China. Dear Ms. Garcia: In your letter dated March 20, 2009, you requested a tariff classification ruling. The instant sample, identified as pattern BPW MS5, consists of a mattress ticking fabric which is composed of three distinct layers. The outer or face layer is stated to be of a knit construction and is composed of 100 percent polyester man-made fibers. While not specifically mentioned, this material appears to have been brushed. The middle layer is composed of a cellular polyurethane plastics material which is clearly visible in cross-section. The final or backing layer is a knit fabric composed of 100 percent polyester that has been brushed. You provided the following weight specifications for this material: Face fabric: 90-110 g/m² Middle PU layer: 30 g/m² Back layer: 180 g/m² The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division