The tariff classification of a mattress pad from China

N046858 December 18, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.8985 Ms. Chinyi Chen United Feather & Down 414 East Golf Road Des Plaines, IL 60016 RE: The tariff classification of a mattress pad from China Dear Ms. Chen: In your letter dated December 11, 2008 you requested a classification ruling. The instant sample, identified as SKU Number S1121 “Silverfill Mattress Pad with X-static”, is an unstuffed mattress pad shell. The shell is made from 95 percent cotton and 5 percent nylon fabric. A skirt is sewn along the edges. The skirt is used to hold the pad to the mattress. After importation the unstuffed mattress shell will be stuffed and sewn closed. The applicable subheading for the mattress pad shell will be 6307.90.8985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… shells for quilts, eiderdowns, comforters and similar articles of cotton: other: containing 85 percent or more by weight of cotton. The duty rate will be 7 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/. Subheading 6307.90.8985 is not assigned a textile category. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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