The tariff classification of a mattress cover from China.

NY I81970 June 12, 2002 CLA-2-94:RR:NC:TA:349 I81970 CATEGORY: Classification TARIFF NO.: 9404.90.9522; 9404.90.8040 Ms. Estelle Lee American Baby Company 4570 #D Eucalyptus Ave. Chino, CA 91710 RE: The tariff classification of a mattress cover from China. Dear Ms. Lee: In your letter dated May 21, 2002 you requested a classification ruling. The instant sample is a quilted mattress cover. The cover is comprised of a quilted panel attached to a woven fabric elasticized skirt. The face of the top panel is made from a woven fabric. It is stuffed with polyester fiber filler backed with a non-woven fabric. Quilt stitching extends through all three layers. The quilted top panel is backed with a layer of vinyl. The woven fabric used to make the top panel and the skirt will either be made from 60 percent polyester and 40 percent cotton woven fabric (option 1) or 100 percent cotton woven fabric (option 2). The applicable subheading for the quilted mattress cover (option 1) 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... with outer shell of man-made fibers. The duty rate will be 8.7 percent ad valorem. The applicable subheading for the quilted mattress cover (option 2) will be 9404.90.8040, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… other. The duty rate will be 4.5 percent ad valorem. The option 1 cover falls within textile category designation 666. The option 2 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 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division