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NY C89889


July 22, 1998

CLA-2-63:RR:NC:TA:352 C89889

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr.James H. Vogland

400 Riverside Drive

Saint Helens, OR 97051

RE: The tariff classification of a mattress corner guard from China, Taiwan and Korea.

Dear Mr. Vogland:

In your letter dated June 25, 1998, you requested a tariff classification ruling.

The sample submitted is a mattress corner guard. It is made of plastic material with four prongs and is covered with either polyester woven fabric or a combination of polyester and polypropylene woven fabric. Between the plastic base and the front side of the fabric is a sponge type material. After importation into the United States the article will be attached to the corner of a box spring mattress. It measures approximately 8 1/2" x 2". This article is a composite good composed of various materials. The essential character of this article is imparted by the textile fabric.

The applicable subheading for the mattress corner guard will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 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 Alan Tytelman at 212-466-5896.

Sincerely,


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