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NY K89383

September 27, 2004

CLA-2-63:RR:NC:TA:349 K89383


TARIFF NO.: 6304.91.0020

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
St. Helens, OR 97051

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

Dear Mr. Vogland:

In your letter dated September 2, 2004 you requested a classification ruling.

The merchandise at issue is a mattress cover. A representative sample of the cover was submitted with your request. The top panel and sides of the cover are made from 80 percent cotton and 20 percent polyester knit pile fabric. The bottom panel is made from 100 percent polyester woven fabric. It features a zipper closure along three sides. The cover is designed to fit over a foam mattress. This cover is not the type of mattress cover that is normally classified as bed linen. After importation the cover is placed over a foam mattress, acting as the outer shell of the mattress. The covered mattress is then sold in mattress stores.

The applicable subheading for the mattress cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of cotton. The duty rate will be 6.9 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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