CLA-2-63:OT:RR:NC:N3:349

Ms. Wendy Thompson
Circle International Inc. dba EGL Global Brokerage
6712 Grade Lane, Suite 501
Louisville, KY 40213

RE: The tariff classification of a mattress topper cover from China

Dear Ms. Thompson:

In your letter dated January 26, 2009 you requested a tariff classification ruling on behalf of Louisville Bedding Inc.

The submitted sample is referred to as a mattress topper cover. The top portion and three inch side gusset is made from 83 percent polyester and 17 percent cotton woven fabric. A 17-inch skirt is attached to the top portion of the cover. The skirt is made from man-made fiber knit fabric and has an elasticized bottom. Corded piping is sewn around the top edge of the cover. The cover is designed to hold a foam mattress topper in place on a mattress. It is not the type of cover that fully encases a topper with a means to secure the topper to a mattress. This item covers both the topper and the mattress as a single unit and in use and design it is similar to a mattress cover.

The applicable subheading for the mattress topper cover will be 6302.32.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work… other: other. The duty rate will be 14.9 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