CLA-2-94:OT:RR:NC:N3:349

Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of a pillow protector, mattress protector and quilted mattress pad from China

Dear Ms. Kay:

In your letter dated June 17, 2011 you requested a classification ruling.

The submitted samples are a pillow protector, mattress protector and quilted mattress pad. The pillow protector is made from 100 percent polyester printed woven fabric. The protector is sized to cover a standard bed pillow and features a zipper on one end. It is used to provide protection from allergens and dust mites.

The top panel of the mattress protector is made from 100 percent polyester printed woven fabric. The bottom panel and side gussets are made from a non-woven polypropylene fabric. It has a zipper at one end extending halfway down each side. The top panel is coated with a plastic material on the inner side. The mattress protector provides protection form allergens, dust mites and moisture.

The top panel of the quilted mattress pad is made from 100 percent polyester woven fabric quilted to a polyester batting. It is backed with a coated non-woven fabric. A non-woven polypropylene elasticized skirt is attached around the edges used to secure the pad to the mattress. It is used to provide protection from allergens, dust mites and moisture.

The applicable subheading for the pillow and mattress protector will be 6302.22.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: other. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for the mattress pad will be 9404.90.9522, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other… with outer shell of man-made fibers. The rate of duty will be 7.3 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