CLA-2-63:RR:E:NC:N3:351

Jane Jewett
Talus Corporation
470 Riverside Street
Portland, ME 04103

RE: The tariff classification of “Bedside Pockets” from China

Dear Ms. Jewett:

In your letter dated July 14, 2010, you requested a tariff classification ruling.

You submitted an item you call Bedside Pockets, Item# CVL-S840X. It is designed to be inserted between a pillow and mattress to provide a hanging pocket for a book and two smaller pockets for eyeglasses, remote controls, and the like. It is made of brushed polyester fabric (which you call faux suede). The inserted portion, which grips the pillow and mattress, is PVC foam; this section measures 9” x 13-1/2”. Overall, the Bedside Pockets measures 25” long x 13-1/2” wide.

Your sample will be returned as requested.

The applicable subheading for the Bedside Pockets, Item# CVL-S840X, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division