CLA-2-63:OT:RR:NC:N3:349
Mr. Shawn Beckett
Leggett & Platt Global Services
5950 W. 51st Street
Chicago, IL 60638
RE: The tariff classification of a mattress protector and pillow protector from China
Dear Mr. Beckett:
In your letter dated March 16, 2012 you requested a tariff classification ruling.
The submitted samples are a mattress protector and pillow protector. Both items are made from 100 percent polyester fabric laminated with a thin layer of polyurethane. The mattress protector is designed to completely encase a mattress. A zippered opening extends around three sides. The pillow protector will cover a standard pillow and has a zippered opening at one end. These items are designed to provide protection from allergens, insects and moisture.
The applicable subheading for the mattress protector and pillow protector will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The rate of duty will be 6 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,
Thomas J. Russo
Director
National Commodity Specialist Division