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NY K80917

December 23, 2003
CLA-2-63:RR:NC:TA:349 K80917


TARIFF NO.: 6304.92.0000

Mr. John Sepela
CSI International, Inc.
201 Hangar Road
Avoca, PA 18641

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

Dear Mr. Sepela:

In your letter dated December 12, 2003 you requested a classification ruling on behalf of Pacific Rim Manufacturing Inc.

The submitted sample is a mattress shell/cover. The cover is made from 65 percent cotton and 35 percent polyester woven jacquard fabric. It has a zipper closure sewn along three sides. The fourth side is sewn. After importation the cover is filled with a plastic foam and zippered closed.

In Headquarter Ruling Letter (HQ) 964961 dated February 7, 2002, the classification of futon mattress covers was addressed. Those covers were not considered bed linen and were classified as other furnishings. While not intended for a futon mattress, the instant cover is similar in design and use. It will be classified as an other furnishing.

The applicable subheading for the mattress shell/cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem. The duty rate for 2004 will be 6.3 percent ad valorem.

The cover falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3043.


Robert B. Swierupski

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