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NY R04184

June 22, 2006

CLA-2-63:RR:NC:TA:349 R04184


TARIFF NO.: 6304.91.0040

Jill Ferrell
B. Walter & Company, Inc.
PO Box 278
Wabash, IN 46992

RE: The tariff classification of a nap mat cover from China.

Dear Ms. Ferrell:

In your letter dated June 13, 2006 you requested a classification ruling.

You will be importing a nap mat cover. Photos of the cover were submitted with your request. The cover is made from 100 percent polyester knit fleece fabric. The sides are sewn. There appears to be an opening on the back of the cover to allow the insertion of the mat and a pillow. Sewn to one edge of the cover is a blanket. The blanket is also made from 100 percent polyester knit fleece fabric. The edges are finished with an overlock or blanket stitch. You state that the cover measures 21 x 57 inches and the blanket measures 42 x 35 inches. The cover can be rolled up for transporting and features a hook and loop fastener with a small handle. It is designed to cover a child’s plastic nap mat.

The applicable subheading for the nap mat cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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/.

The cover falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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