The tariff classification of a mattress protector from China

N088475 December 23, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Julie Weimer Parkland Design P.O. Box 1136 58543 Ninth Street St. Helens, OR 97051 RE: The tariff classification of a mattress protector from China Dear Ms. Weimer: In your letters dated Oct. 7 and Dec. 15, 2009, you requested a tariff classification ruling. The submitted sample is a mattress protector. It will be placed at the foot of a mattress in retail showrooms to protect the surface of the mattress while prospective buyers lie on it to test it. It is a piece of heavy woven fabric, brushed on the top face, with two-inch-wide hook-and-loop fastener strips sewn around the edges on the back, to hold it in place on the mattress. It measures approximately 28” square. The Tempur-Pedic® name and logo are embroidered across the top of the front. On the bottom of the front are two pockets measuring 11¼” x 9”, made of the same brushed fabric. Each pocket has a window made of clear plastics sheeting measuring 10½” x 8”, into which fits a separate piece of clear plastics sheeting folded to 10¾” x 8¼”. The purpose of this insert is to hold any printed paper such as advertising; the plastic is inserted back into the pocket so that the printing on the paper will still be visible but will not mar the pocket. The applicable subheading for the mattress 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. You state that this item may be imported with another mattress protector (that was the subject of New York Ruling N057251, dated April 15, 2009, and was also classified in subheading 6307.90.9889) or it may be imported separately. In either case, the classification of this item remains the same. 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/. The sample will be returned as requested. 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