The tariff classification of a "Foundation Cover" from China.
Issued December 10, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
It is constructed of a nonwoven textile panel. Sewn along the edges of the panel is a quilted fabric made of a nonwoven textile panel and a woven fabric panel. Between these two panels is a foam material. It is used as the foundation cover on a wooden frame of a mattress.
CBP rationale
The applicable subheading for the “Foundation Cover” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .
Full text
NY K81507 December 10, 2003 CLA-2-63:RR:NC:TA:351 K81507 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. James H. Vogland Parkland Design, Inc. P.O. Box 1136 58523 Old Portland Road St. Helens, Oregon 97051 RE: The tariff classification of a “Foundation Cover” from China. Dear Mr. Vogland: In your letter dated November 20, 2003, you requested a tariff classification ruling. The sample submitted is a “Foundation Cover”. It is constructed of a nonwoven textile panel. Sewn along the edges of the panel is a quilted fabric made of a nonwoven textile panel and a woven fabric panel. Between these two panels is a foam material. It is used as the foundation cover on a wooden frame of a mattress. The applicable subheading for the “Foundation Cover” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The rate of duty for 2004 is the same. 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 Mitchel at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a jewelry case and accessories from China
Revocation of NY N087915, NY N018628, NY M80150, NY J83474, NY H87607, NY G86716, NY H82730, NY G88263, NY G84567, NY C89303, NY A87718, NY 886254, and NY 869451; tariff classification of textile backseat automobile organizers
Revocation of NY N293709, NY N295394 and NY N298740; Classification of textile hanging shelves
The tariff classification of a filtered face mask bandana and gaiter from China
The tariff classification of a stuffed decorative gnome from China
The tariff classification of polyester felt bear hamper for laundry or toys from China
Classification and country of origin determination for a dog blanket; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs
The tariff classification of a stuffed decorative gnome from China
The tariff classification of shoe covers from China
The tariff classification of a game mat and bag from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →