The tariff classification of mattress sleeves from China

N141396 January 18, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Gerald Bresnihan Director of Clearance C.H. Powell Company 478 Wando Park Boulevard Mt. Pleasant, SC 29464 RE: The tariff classification of mattress sleeves from China Dear Mr. Bresnihan: In your letter dated January 5, 2011, you requested a tariff classification ruling on behalf of your client, Alessandra Yarns, LLC. You submitted information, including pictures, of an item you refer to as fire-resistant mattress sleeves. The fire sock is a tubular knit sleeve sewn at one end with an opening at the other end. After importation a mattress is inserted into the fire sleeve and the sleeve is sewn or glued shut. The sleeves are intended to be fitted over standard or custom-sized mattresses to provide fire-resistant insulation. The mattress is not included with the sleeve product. The sleeves are made of a jersey knit fabric composed of the following fiber content: 48% rayon, 20% fiberglass, 19% polyester, 9% modacrylic and 4% nylon. The fabric is knit with fibers which are made on a ring spinning machine. Nylon is first spun around a continuous filament of fiberglass, then that strand is core-spun with a sheath of the other fibers. According to the advertising information provided, the fiberglass provides “a strong skeletal framework that holds char in place.” We have previously determined, in New York Ruling N058761, dated May 20, 2009, that the textile yarns, in particular the modacrylic, act to extinguish the flames and hence the textile imparts the essential character of the item. The applicable subheading for the fire-resistant sleeve 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 the 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