The tariff classification of a mattress protector from China

N187495 October 13, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. James H. Vogland Parkland Design, Incorporated P.O. Box 1136 St. Helens, OR 97051 RE: The tariff classification of a mattress protector from China Dear Mr. Vogland: In your letter dated October 5, 2011, you requested a tariff classification ruling. You submitted a sample of an item that is described as a mattress protector that will be placed at the lower end mattresses in retail showrooms. The mattress protector measures 54” x 18” and you state the protector will be embroidered with the name of the mattress. The mattress protector keeps the surface of mattresses clean when prospective buyers lie on them to test the mattress. The mattress foot protector is made up of woven polyester fabric with natural cellular rubber sewn to the back. While the cellular rubber helps to prevent slippage, it is the textile fabric that actually protects the mattress from being soiled. Also attached to the mattress protector is a specification holder. The specification holder is made out of woven polyester fabric sewn over a cardboard core. The specification holder is attached to the foot protector on the displayed mattress by hook-and-loop fasteners. The holder is placed on the lower portion of a mattress. The front portion has a piece of clear plastic sheeting to protect the product information that is displayed in the holder. 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. 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/. The sample will be returned as you. 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