The tariff classification of a padded mattress cover from China.

NY G88110 March 28, 2001 CLA-2-94:RR:NC:TA:349 G88110 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ms. Shauna M. Smaller Phoenix International Freight Services, Ltd. 10801 N. Ponoma Kansas City, MO 64153 RE: The tariff classification of a padded mattress cover from China. Dear Ms. Smaller: In your letter dated March 2, 2001 you requested a classification ruling on behalf of Creative Consumer Concepts. The submitted sample is a padded mattress cover. The top and side portions are made from 100 percent polyester woven fabric with a plastic foam filler. They are backed with a polyester non-woven fabric. Quilt stitching extends through all three layers of the top and sides. The bottom is made from 100 percent non-woven polypropylene fabric. The cover features a zipper closure enabling the item to be zipped all around. Although designed to completely encase and cover a mattress, this item acts as a mattress pad providing an additional amount of comfort and cushioning. As requested the sample is being returned. The applicable subheading for the mattress cover will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other... of man-made fibers. The duty rate will be 9.5 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division