The tariff classification of a mattress cover from China

N254514 June 27, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. Marlon Norman Dolven Enterprises 1317 Transport Drive Raleigh, NC 27603 RE: The tariff classification of a mattress cover from China Dear Mr. Norman: In your letter dated June 18, 2014 you requested a tariff classification ruling. The submitted sample, identified as CS034 FR Cap, is a mattress cover. The cover is made from a jersey knit fabric that you state is composed of 40 percent glass yarn and 60 percent rayon. It is stylized similar to a fitted sheet and is fully elasticized. This cover is not the type of mattress cover that is normally classified as bed linen. The rayon provides the essential character of the cover. The applicable subheading for the mattress cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division