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NY B87301




July 24, 1997

CLA-2-63:RR:NC:TA:349 B87301

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.10.0020; 9404.90.8505; 9404.90.9560; 6117.80.8520; 6001.10.6000

Ms. Valerie Parker
Australian Trading Company
2027 O Street NW
Washington, DC 20036

RE: The tariff classification of mattress pads, quilt, footwarmer and knit fabric from Australia.

Dear Ms. Parker:

In your letter dated June 18, 1997 you requested a tariff classification ruling.

You submitted samples of two mattress pads, a footwarmer and two brochures. The submitted mattress pads referred to in your letter and brochure as the "Ultimatt Strap" and "Ultimatt Fully Fitted" underblankets are composed of a 100 percent wool pile surface with a 100 percent polyester knit backing. One pad features a fully fitted elasticized skirt and the other has elastic corner straps. Style "Jason 1500" is a quilted mattress pad featuring a wool filled quilted pad on one side and a knit wool pile on the other.

The outershell of the quilt will made from 100 percent cotton woven fabric filled with a 100 percent wool. You have indicated that the edges are finished with piping which measures approximately 10 millimeters. Quilt stitching extends through all three layers.

The sliver knitted fabric will also be imported in roll form. The upper surface is composed of 100 percent wool pile with a synthetic back.

The footwarmers are of the same construction as the underblankets and do not have an applied sole. As requested the submitted samples are being returned.

The applicable subheading for the "Ultimatt Strap" and "Ultimatt Fully Fitted" will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... other. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for the "Jason 1500" pad will be 9404.90.9560, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other.... other. The rate of duty will be 12.3 percent ad valorem.

The applicable subheading for the quilt will be 9404.90.8505, HTS, which provides mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, and similar articles... with outer shell of cotton. The rate of duty will be 14 percent ad valorem.

The applicable subheading for the knit pile fabric will be 6001.10.6000, HTS, which provides for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted: "long pile" fabrics: other. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the footwarmers will be 6117.80.8520, HTS, which provides for other made up clothing accessories, knitted or crocheted parts of garments or of clothing accessories: other accessories: other... other: of wool or fine animal hair. The rate of duty will be 15.2 percent ad valorem.

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 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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