Mr. Ameet Shah
High Point, NC 27265
RE: The tariff classification of a mattress cover from Canada
Dear Mr. Shah:
In your letter dated March 8, 2011 you requested a tariff classification ruling.
The submitted sample is identified as an “iComfort” mattress cover. The top and sides of the cover are composed of 88 percent polyester and 12 percent nylon knit fabric. The fabric has the appearance of quilting. The bottom is made from a woven fabric composed of 67 polyester, 31 percent rayon and 2 percent Lycra. Triangular panels made from a woven man-made fiber pile fabric form the four corners. The top and bottom are joined by a zipper. A small 1.75 inch wide full width flap extends down from one end. The flap is made from the pile fabric and it features half of a zipper. After importation the cover will be filled with a solid piece of foam.
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 general 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.
Robert B. Swierupski
National Commodity Specialist Division