CLA-2-57:OT:RR:NC:TA:350

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
St. Helens, Oregon 97051

RE: The tariff classification of a mattress label, from China.

Dear Mr. Vogland:

In your letter dated November 2, 2010, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a mattress label that measures 5½" square. The face is of a woven polyester man-made fiber construction that contains a woven in floral design. The backing consists of a nonwoven polyester scrim which is also composed of polyester. These labels are designed to be sewn onto mattresses after their importation into the United States.

The applicable subheading for the product will be 5807.10.0520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for labels, … of textile materials, of cotton or man-made fibers, … of other than cotton. The rate of duty will be 7.9 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 * at (646) 733-*.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division