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NY I87240




October 30, 2002

CLA-2-63:RR:NC:TA:349 I87240

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Ms. Tara Van Buskirk
Film Logic Customs Broker, Inc.
13126 S. Broadway
Los Angeles, CA 90061

RE: The tariff classification of futon covers from China

Dear Ms. Van Buskirk:

In your letter dated June 18, 2002, received by this office on October 10, 2002, you requested a classification ruling on behalf of Sleep 2000, Inc.

You submitted a sample of a futon cover. The cover will be made from either 55 percent cotton and 45 percent polyester woven fabric or 50 percent cotton and 50 percent polyester woven fabric. The submitted full size cover measures approximately 54 x 75 inches and is designed to encase an approximately 6-inch thick futon mattress. A zippered opening extends around two sides of the cover. The classification of futon covers was the subject of Headquarters Ruling Letter (HQ) 965228 dated February 7, 2002. The futon mattress covers, referred to as sofa covers, were classified as other furnishing articles under Heading 6304.

Due to the fact that one version of the futon cover is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The futon cover will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The futon cover may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the 55 percent cotton and 45 percent polyester futon cover the will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem.

The applicable subheading for the 50 percent cotton and 50 percent polyester futon cover will be 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem.

The 55 percent cotton and 45 percent polyester futon cover falls within textile category designation 369 and the 50 percent cotton and 50 percent polyester futon cover falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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,

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