CLA-2-63:RR:NC:TA:349 J89852
Ms. Priscilla R. Royster
The Irwin Brown Company
212 Chartres Street
New Orleans, LA 70130
RE: The tariff classification of nap mat cover from China.
Dear Ms. Royster:
In your letter dated October 13, 2004 you requested a classification ruling on behalf of Mudd Puddles.
The instant sample is a nap mat cover. The cover is made from 100 percent cotton woven printed fabric. The sides are sewn. The top end of the cover is folded over forming an overlapping flap. Sewn to the opposite end of the cover is a blanket. The blanket is made from 100 percent polyester fleece fabric. The rectangular cover measures approximately 20 x 42 inches. It is designed to cover a child’s plastic nap mat.
You suggest the nap mat cover should be classified under subheading 6307.90.8950, HTS, as a shell for quilts and eiderdowns. The instant cover is a finished product and not an unfinished shell nor would it be a shell for a quilt or eiderdown. The item is essentially a cover for a mat or cushion.
The applicable subheading for the nap mat cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad a valorem.
The mat cover falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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