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June 11, 1999

CLA-2-63:RR:NC:TA:352 E82670

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So., 2nd floor
Seattle, WA 98134

RE: The tariff classification of a mattress pad shell from China.

Dear Ms. Moore:

In your letter dated May 24, 1999, on behalf of your client Pacific Coast Feather Company, you requested a tariff classification ruling.

The descriptive literature that accompanied your request describes the item as an unfilled (unfinished) shell for a down mattress pad. This item is manufactured from panels of cotton woven fabric which have been sewn together to form a shell for a mattress pad. At either end of the shell two panels of knit polyester/spandex fabric have been sewn to the main body of the shell to facilitate the pads attachment to the mattress. A 12 inch opening has been left unsewn in the shell to allow the product to be stuffed with down after importation into the United States. After the shell is stuffed, the 12 inch opening will be sewn closed completing the item.

The applicable subheading for the mattress pad shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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