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NY M81844

April 25, 2006

CLA-2-39:RR:NC:SP:221 M81844


TARIFF NO.: 3926.90.9880

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd. W., Suite 308
Toronto, Ontario, Canada MV8 1A4

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

Dear Ms. Fust:

In your letter dated February 22, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The shell consists of a polyester textile fabric coated on both sides with a layer of PVC (polyvinyl chloride) plastic that is visible to the naked eye. For tariff purposes, this material is considered a plastic material. The shell has a zipper. After importation, the shell will be filled with a foam block to form a mattress. As you requested, the sample will be returned.

The applicable subheading for the mattress shell will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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