The tariff classification of mattress pad covers from China

N050602 February 19, 2009 CLA-2-63:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0015; 6304.91.0020 Mr. Kwan T. Mutto KTM Customs Broker 1110 N.W. 14th Street Grand Prairie, TX 75050 RE: The tariff classification of mattress pad covers from China Dear Mr. Mutto: In your letter dated February 2, 2009 you requested a classification ruling on behalf of L & S Linens LLC. You will be importing two mattress pad covers identified as Styles A and B. A drawing and pictures of the pads were submitted with your request. The top portion and 2-inch gussets of Style A are made from 75 percent cotton and 25 percent polyester knit ribbed velour fabric. The skirt portion is made from knit polyester fabric. This pad covers both the foam pad topper and the mattress acting as a mattress cover. The top compartment of Style B is made from 75 percent cotton and 25 percent polyester knit ribbed velour fabric. It has a zippered opening along three sides. The skirt portion is made from polyester fabric. The cover fully encases a 3-inch foam pad. The pad or topper is secured to the mattress by means of the skirt. In your request you only indicate that both samples contain a knife edge. The submitted schematics of covers do not indicate that the samples contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The applicable subheading for Style A will be 6302.10.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen, kitchen linen: bed linen, knitted or crocheted… of cotton: other. The duty rate will be 6 percent ad valorem. The applicable subheading for Style B will be 6304.91.0020, 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. 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/. 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