The tariff classification of a mat cover with drawstring storage bag from China

N242460 June 25, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a mat cover with drawstring storage bag from China Dear Ms. Robertson: In your letter dated May 17, 2013, you requested a tariff classification ruling on behalf of your client, California Innovations Incorporated of Ontario, Canada. You submitted samples of a mat cover and its drawstring storage bag for an item you call the Slumber Mat, style AZHC. The Slumber Mat cover will be used to hold a heating and cooling element you call Microcore. This ruling is written for the Slumber Mat cover and the drawstring storage bag only. The mat cover and storage bag are both made up from 100% woven polyester and measure 11” x 22”. Additionally, the Slumber Mat cover inner lining has 1/4” thick foam padding sewn inside. The Slumber mat cover secures the heating and cooling element with a nylon zipper along one side. The drawstring storage bag slips over the slumber mat cover and is drawn closed on one hemmed edge with a drawstring. You suggest classification in subheading 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, poufs and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. However, the mat cover in this instance is not classifiable in heading 9404, HTSUS, as the style and construction are more akin to a cushion cover. We believe the 1/4" foam lining acts more as insulation for the heating and cooling element, and is insufficient to allow the cover to act as a cushion.  It is not classifiable as a cushion cover since it will cover the heating and cooling element rather than a cushion. The applicable subheading for the Slumber Mat cover and drawstring storage bag, style AZHC, will be 6307.90.9889, 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 World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be retained in our official case file. 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, Thomas J. Russo Director National Commodity Specialist Division