Mr. Ameet Shah
1150 Silver Court
High Point, NC 27263
RE: The tariff classification of a mattress cover and pillow cover from China and El Salvador
Dear Mr. Shah:
In your letter dated July 17, 2013 you requested a tariff classification ruling.
The submitted samples are a mattress cover and pillow cover. After importation these covers will be filled with a solid foam mattress or pillow and sewn closed.
The mattress cover, referred to as “Rhapsody,” is made from three fabrics. The top panel is a 100 percent polyester knit compound fabric, the sides are made from 100 percent polyester woven suede fabric laminated to a knit backing and the bottom panel is made from a 50 percent cotton and 50 percent polyester woven fabric printed with a non-skid section. The suede sides extend partially around the bottom. There is a zippered opening completely around the bottom panel. Fabric strips are sewn across the bottom panel extending from the side to form handles. The cover appears to be sized for a 12-inch thick foam mattress.
The pillow cover, referred to as Cloud, is made from 98 percent polyester and 2 percent Lycra knit compound fabric. It has a zippered opening along one long side. The cover appears to be sized for a standard size foam bun.
The mattress cover is not the type of mattress that is normally classified as bed linen as it acts as the outer shell cover of a foam mattress. The covered mattress is then sold in a mattress store. It is made from three fabrics none of which provide the essential character of the cover. It will be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the mattress cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general duty rate will be 9.3 percent ad valorem.
The applicable subheading for the pillow cover will be 6304.91.0040, 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.
Deborah C. Marinucci
National Commodity Specialist Division