CLA-2-63:OT:RR:NC:N3:349
Ms. Melissa S. Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of mattress cover, fire sock and foundation cover from China
Dear Ms. Bautch:
In your letter dated April 21, 2009 you requested a tariff classification ruling.
The submitted samples, identified as mattress kits (M810x1UN, M820x1UN and M830x1UN), consist of a mattress cover and a fire sock. You will also be importing a foundation kit (M8XXx2UN). The fire sock is a tubular knit sleeve sewn at one end with an opening at the other end. The fiber content of the fire sock is 40 percent mondacrylic and 60 percent glass fiber. After importation a foam mattress is inserted into the fire sock and the sock is glued shut.
The upper surface (when in use) and sides of mattress cover M810xUN are made from 80 percent cotton and 20 percent polyester knit pile fabric. The bottom is made from 65 polyester and 35 percent cotton woven fabric.
The upper surface (when in use) and sides of the mattress covers in M820x1UN and M830x1UN is made from 75 percent cotton and 25 percent polyester knit pile fabric. The bottom is made from same fabric as M810xUN. All of the covers zip together and will be available in queen, king and California king sizes. After importation these covers will be placed over the fire sock encased mattress and zippered closed.
The top and bottom portions of the foundation cover M8XXx2UN is made from 100 percent polypropylene fabric. The sides are made from 100 percent polyester fabric. The top and bottom portions feature a zipper closure. The item is used as a cover for a wooden mattress support.
Although referred to as a kit the fire sock and mattress cover combination are not considered retail sets or composite goods and will be classified separately.
The applicable subheading for the fire sock 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 percent ad valorem.
The applicable subheading for all three mattress covers will be 6304.91.0020, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of cotton. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for foundation cover will be 9403.90.6000, HTSUS, which provides for other furniture and parts thereof: parts: other: of textile material except cotton. The rate of duty will be free.
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