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NY C83294

January 29, 1998

CLA-2-63:RR:NC:TA:349 C83294


TARIFF NO.: 6302.10.0020; 9404.90.9560
Mr. Ted Weiss
T.H. Weiss Inc.
2 Johnson Road
Lawrence, New York 11559

RE: The tariff classification of mattress pads from Australia.

Dear Mr. Weiss:

In your letter dated January 8, 1998 you requested a tariff classification ruling on behalf of Wooltara, Inc.

You submitted samples of two mattress pads. Item #1 "Merino Wool Fleece Mattress Pad" is composed of a sliver knit fabric with a 100 percent wool pile surface and a 100 percent polyester knit back. The edges are capped with a piece of woven fabric. It features elastic corner straps. Item #2 "Supercomfort Multilayer Fleece Mattress Pad" is a quilted mattress pad. The top layer of this pad is made from a sliver knit fabric with a 100 percent wool pile surface and a polyester knit back. The pad contains a wool filler and a cotton woven fabric layer. These three components are quilted together. The pad is backed with a cotton knit fabric and the edges are capped with a strip of woven fabric. It features a fully fitted elasticized skirt. In your letter you indicate that this style may feature corner straps rather than the skirt. The quilted pad is reversible. As requested, the submitted samples are being returned.

The applicable subheading for Item #1 will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for Item #2 will be 9404.90.9560, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or
stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other.... other. The rate of duty will be 11.6 percent ad valorem.

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 212-466-5854.


Robert B. Swierupski

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