CLA-2-63:OT:RR:NC:N3:349
Ms. Janice McEachern
Samuel Shapiro & Company, Inc.
162 Seven Farms Drive, Suite 220
Charleston, South Carolina 29492
RE: The tariff classification of a mattress cover and cushion cover from China
Dear Ms. McEachern:
In your letter dated November 24, 2015, you requested a tariff classification ruling on behalf of your client, DAF Products, Inc. Four samples accompanied your request. A ruling was issued for Samples 1 and 3 under New York Ruling Letter N271435, dated January 12, 2016. Sample 2, a cushion cover, and Sample 4, a mattress cover, were sent to the U.S. Customs and Border Protection (CBP) laboratory for analysis resulting in this delayed response.
Sample 2 is described as a cushion cover, “supple knit.” This cushion cover is comprised of two layers of fabric. The laboratory report indicates that the top layer is made from a knit polyester fabric coated on the outer surface with a compact polyurethane plastic material. The bottom layer is made from a polyester woven fabric coated on the inner surface with a compact polyvinyl chloride (PVC)-type plastic material. Both layers are sewn along three sides with a zipper closure along the fourth side used to accommodate the insertion of a cushion. The cover has one web strap with a hook and loop fastening system to secure the cushion cover to a chair.
Sample 4 is a mattress cover. The mattress cover is comprised of two layers of fabric. The laboratory report indicates that the top layer is made from a polyester knit fabric coated on one side with a polyurethane non-cellular plastic material. The bottom layer is made from a polyester knit fabric coated on both sides with a PVC non-cellular plastic material. The cover is sewn on one side with a zipper closure on the other three sides. In a subsequent email, you stated that this cover is for foam mattresses that will be used in hospitals and nursing homes. The mattress cover will be imported in sizes ranging from 76 X 36 X 6 to 84 X 48 X 6.
In your letter, you suggest the cushion cover, “supple knit,” and the mattress cover are classified under subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As the cushion cover and mattress cover are made from two layers of fabric they are subject to General Rule of Interpretation (GRI) 3(b). We believe the essential character of both items is provided by the top layer, since it is the side which forms the majority of the visible surface when the item is in use. The top layers of the cushion cover and mattress cover are considered to be a textile fabric of Chapter 59, HTSUS. Accordingly, classification under subheading 3924.90, HTSUS, is inappropriate.
The applicable subheading for the mattress cover (Sample 4) will be 6302.10.0020, 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.
The applicable subheading for the cushion cover, “supple knit,” (Sample 2) 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 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division