K81175 K8 Ruling Active

The tariff classification of vinyl mattress foot protectors from China.

Issued November 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The product is used to protect a mattress in a retail showroom from being soiled by the shoes of customers who lie on the mattress to try it out. The protector is in the form of polyvinyl chloride (PVC) sheeting measuring approximately 102 inches in length by 20 inches in width. It is printed with the name of the mattress manufacturer and incorporates a heat sealed pocket for holding a printed specification sheet. The ends of the sample protector are designed to be tucked between the mattress and foundation to hold it in place. The protector is available in other versions that have attachment fittings such as elastic straps or binding tape with plastic connectors to secure the two ends of the foot protector to each other.

CBP rationale

a printed specification sheet. The ends of the sample protector are designed to be tucked between the mattress and foundation to hold it in place. The protector is available in other versions that have attachment fittings such as elastic straps or binding tape with plastic connectors to secure the two ends of the foot protector to each other. The applicable subheading for the various vinyl mattress foot protectors will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Full text

NY K81175 November 25, 2003 CLA-2-39:RR:NC:SP:221 K81175 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Geoffrey Parker Parkland Design, Inc. PO Box 1136 58523 Old Portland Road St. Helens, OR 97051 RE: The tariff classification of vinyl mattress foot protectors from China. Dear Mr. Parker: In your letter dated October 31, 2003, you requested a tariff classification ruling. The sample submitted with your request is a vinyl mattress foot protector. The product is used to protect a mattress in a retail showroom from being soiled by the shoes of customers who lie on the mattress to try it out. The protector is in the form of polyvinyl chloride (PVC) sheeting measuring approximately 102 inches in length by 20 inches in width. It is printed with the name of the mattress manufacturer and incorporates a heat sealed pocket for holding a printed specification sheet. The ends of the sample protector are designed to be tucked between the mattress and foundation to hold it in place. The protector is available in other versions that have attachment fittings such as elastic straps or binding tape with plastic connectors to secure the two ends of the foot protector to each other. The applicable subheading for the various vinyl mattress foot protectors will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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