CLA-2-63:OT:RR:NC:N3:349
Mr. Ken Groh
The Robert Allen Group, Inc.
225 Foxboro Boulevard
Foxboro, MA 02035
RE: The tariff classification of a fitted box spring cover from China
Dear Mr. Groh:
In your letter dated October 23, 2013 you requested a classification ruling.
The submitted sample is a fitted box spring cover. The cover is composed of two fabrics. The platform or decking section is made from a 100 percent polyester woven fabric. The sides are made from a polyester jacquard woven fabric with chenille and other yarns in a pattern referred to as vermicelli. The decorative side fabric is also added as a 3-inch wide band along the sides and foot of the decking section. The cover is hemmed and is elasticized at the corners. This item is used as a decorative cover for a finished box spring. It is sold to the hospitality industry.
The applicable subheading for the box spring cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division