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NY H84964

August 17, 2001

CLA-2-63:RR:NC:N3:351 H84964


TARIFF NO.: 6307.90.9989, 5811.00.3000

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of parts of mattresses from Canada.

Dear Mr. Ralston:

In your undated letter, received in our office August 7, 2001, which was in response to our rejection of your June 25, 2001 letter, you requested a ruling on behalf of Matelas Rene Inc. on tariff classification.

Matelas Rene imports fabric from Belgium into Canada. The fabric is one of the following blends: 54% polypropylene/46% polyester, 95% polypropylene/5% polyester, 51% viscose/49% cotton. In Canada, Matelas Rene creates the top and bottom of the mattress in essentially the same operation: the fabric is cut to size and a layer of foam is quilt-stitched between two layers of fabric, then the edge fabrics are sewn on. The side pieces are created in much the same way, but with no edging fabric. For each mattress, a top, a bottom, and a roll of side fabric, totaling the outer dimension of the mattress, are sent to the U.S.

In your original letter, you stated your belief that these items should be classified as parts of mattresses. Please be informed that subheading 9404, Harmonized Tariff Schedule of the United States (HTS), which provides for mattresses, has no provision for parts.

The applicable subheading for the top and bottom parts, which are considered to be made up for tariff purposes by virtue of the sewing together of the quilted pieces and the edging, will be 6307.90.9989, HTS, which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem.

The applicable subheading for the side pieces, imported in rolls, will be 5811.00.3000, HTS, which provides for quilted textile products in the piece, ... of man-made fibers. The general rate of duty will be 10.4 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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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