The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a mattress topper cover, mattress cover and pillow cover from El Salvador.

N130557 November 23, 2010 CLA-2-63:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 6304.91.0000; 6304.93.0000 Mr. Michael E. Zeller Moore & Van Allen PLLC 100 North Tryon Street, Suite 4700 Charlotte, NC 28202-4003 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a mattress topper cover, mattress cover and pillow cover from El Salvador. Dear Mr. Zeller: In your letter dated November 1, 2010 you requested a ruling on the status of a mattress topper cover, mattress cover and pillow cover from El Salvador under the DR-CAFTA. This request is made on behalf of Bodet & Horst USA LP. You submitted samples of “The Mattress Topper” cover, the Rhapsody mattress cover and the Rhapsody pillow cover. They will be made in various bedding sizes. After importation these covers will be filled with a solid foam mattress topper, mattress or pillow and zippered closed. The top and sides of the cover for the mattress topper are made from a 100 percent polyester knit compound fabric. The bottom panel is composed of a 78 percent cotton and 22 percent polyester woven fabric with printed non-skid sections. There is a zippered opening along the bottom of one end extending partially down the sides. The cover appears to be sized for a 2 inch thick foam topper. The Rhapsody pillow cover is made from two fabrics. One side is a 100 percent polyester knit compound fabric while the other is a 100 percent polyester brushed or sueded woven fabric. One long side of the cover has a zippered opening. The cover appears to be sized for a standard size foam bun. The Rhapsody mattress cover is made from three fabrics. The top panel is the 100 percent polyester knit compound fabric, the sides are made from the 100 percent polyester brushed or sueded woven fabric and the bottom is either 78 percent cotton and 22 percent polyester or a 100 percent cotton woven fabric with printed non-skid sections. The sample is marked 100% cotton while the documentation indicates the cotton and polyester blend. The suede sides extend partially around the bottom. There is a zippered opening completely around the bottom panel. The cover appears to be sized for a 12 inch thick foam mattress. The essential character of the topper cover is provided by the knit fabric. The other two items are made up from two or more fabrics none of which provide the essential character of those covers. The pillow cover and mattress cover will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The manufacturing operations for the covers are stated to be as follows: Mattress topper cover: Three different polyester yarns are formed in the United States from US originating materials. They are sent to El Salvador where they are knit into the compound fabric and the fabric is dyed and finished. The cotton and polyester fabric for the bottom panel is woven in the United States from yarns formed in the US from US originating materials. The sewing threads are formed in Honduras from US materials. The zippers were formed in the US from US materials. The labels were produced in El Salvador. The knit and woven fabrics are cut and sewn in El Salvador forming the topper cover. The covers are packaged and shipped to the US. Pillow cover: Three different polyester yarns are formed in the United States from US originating materials. They are sent to El Salvador where they are knit into the compound fabric and the fabric is dyed and finished. Woven polyester suede fabric is formed in China and shipped to El Salvador. The zippers are manufactured in Indonesia and shipped to El Salvador. The sewing threads are formed in Honduras from US materials. The labels were produced in El Salvador. The knit and woven fabrics are cut and sewn in El Salvador forming the pillow cover. The covers are packaged and shipped to the US. Mattress cover: Three different polyester yarns are formed in the United States from US originating materials. They are sent to El Salvador where they are knit into the compound fabric and the fabric is dyed and finished. Woven polyester suede fabric is formed in China and shipped to El Salvador. The fabric for the bottom panel is woven in the United States from yarns formed in the US from US originating materials. The sewing threads are formed in Honduras from US materials. The zippers were formed in the US from US materials. The labels were produced in El Salvador. The knit and woven fabrics are cut and sewn in El Salvador forming the mattress cover. The covers are packaged and shipped to the US. The applicable tariff provision for the mattress topper cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of 9404: other: knitted or crocheted… of man-made fibers. The general rate of duty will be 5.8 percent ad valorem. The applicable tariff provision for the pillow cover and mattress cover will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of 9404: other: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 9.3 percent ad valorem. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. Based on the facts provided, “The Mattress Topper” cover qualifies for DR-CAFTA preferential treatment, because it will meet the requirements of HTSUS General Note 29(b)(iii). The mattress topper cover was produced entirely in the territory of one or more the parties to the Agreement exclusively from originating materials. The topper cover will therefore be entitled to a Free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. The Rhapsody mattress and pillow covers do not qualify for preferential treatment DR-CAFTA because (a) they will not be wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 29(n)/63.4, HTSUS; and (c) they will not be produced entirely in the territory of one or more of the DR-CAFTA parties exclusively from originating materials. 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. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division