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NY D83072

October 20, 1998

CLA-2-94:RR:NC:TA:349 D83072


TARIFF NO.:9404.90.8040; 6302.31.9040

Mr. Martin W. Bloch
Fritz Companies, Inc.
28515 Goddard Road
Romulus, MI 48174

RE: The tariff classification of a mattress pad and a pillow protector from China.

Dear Mr. Bloch:

In your letter dated September 24, 1998 you requested a classification ruling on behalf of Zen Design Group.

The submitted samples are a pillow protector with a thin removable magnet pad and a mattress pad. The top layer of the mattress pad is made from 100 percent cotton woven fabric with a polyester filler. This top layer is backed with non-woven fabric. Quilt stitching extends through all three layers. The back layer of the pad is also made from 100 percent cotton woven fabric. Placed at set intervals on the back layer are 55 magnets. The edges of the pad are finished with a strip of polyester woven fabric. The pad measures approximately 36 x 72 inches.

The pillow protector is made from 100 percent cotton woven fabric. Three of the edges are sewn. There is a zipper sewn along the fourth edge, used to accommodate the insertion of a pillow. The pillow protector measures approximately 18-1/2 by 22-1/2 inches. Affixed to the inside of the cover are two hook and loop strips, used to attach the thin removable magnet pad. The pad's outer shell is made from woven fabric with a polyester filler. The pad has 40 magnets placed at set intervals. The thin layer of polyester is there to pad the magnets, providing additional comfort to the user.

The applicable subheading for the mattress pad will be 9404.90.8040, Harmonized Tariff Schedule of the United States (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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... other. The duty rate will be 4.8 percent ad valorem.

The applicable subheading for the pillow protector will be 6302.31.9040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped.... pillowcovers. The duty rate will be 7.2 percent ad valorem.

The mattress pad and pillow protector fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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