The tariff classification of mattress covers and mattress topper cover from the Ukraine

N018298 October 26, 2007 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0020; 6304.91.0040 Dennis Faulkner Tempur-Pedic North America, Inc. 1713 Jaggie Fox Way Lexington, KY 40517 RE: The tariff classification of mattress covers and mattress topper cover from the Ukraine Dear Mr. Faulkner: In your letter dated October 8, 2007 you requested a classification ruling. The samples which you submitted are being returned as requested. The submitted samples are mattress covers and a mattress topper cover. Item 143201 is a mattress topper that has the top and sides made from 75 percent cotton and 25 percent polyester knit pile fabric. The bottom is made from a flat woven fabric which features sections with anti-slip dots. Item 69882 is a mattress cover and the top and sides are made from 75 cotton and 25 percent knit pile fabric. The bottom is made from 100 percent cotton woven fabric with anti-slip sections. The top and sides of item 30100110 are made from 55 percent cotton, 25 percent viscose and 20 percent polyester knit pile fabric. The base is made from 100 percent cotton woven fabric with anti-slip dot sections. Item 30190120 has a top side made from 100 percent polyester knit fabric. The sides are made from 100 percent polyester suede fabric. The bottom is made from 100 percent cotton woven with anti-slip dot sections. The top and sides of item 30180120 are made from 100 percent polyester knit pile fabric. The base is made from 64 cotton and 36 polyester woven fabric and the fabric features anti-slip dot sections. The applicable subheading for Item numbers 143201, 69882 and 30100110 will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of cotton. The duty rate will be 5.8 percent ad valorem. The applicable subheading for item numbers 30190120 and 30180120 will be 6304.91.0040, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: of man-made fibers. The rate of duty 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/. Item numbers 143201, 69882 and 30100110 fall within textile category designation 369. Item numbers 30190120 and 30180120 fall within textile category designation 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division