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NY K81175




November 25, 2003
CLA-2-39:RR:NC:SP:221 K81175

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Geoffrey Parker
Parkland Design, Inc.
PO Box 1136
58523 Old Portland Road
St. Helens, OR 97051

RE: The tariff classification of vinyl mattress foot protectors from China.

Dear Mr. Parker:

In your letter dated October 31, 2003, you requested a tariff classification ruling.

The sample submitted with your request is a vinyl mattress foot protector. The product is used to protect a mattress in a retail showroom from being soiled by the shoes of customers who lie on the mattress to try it out. The protector is in the form of polyvinyl chloride (PVC) sheeting measuring approximately 102 inches in length by 20 inches in width. It is printed with the name of the mattress manufacturer and incorporates a heat sealed pocket for holding a printed specification sheet. The ends of the sample protector are designed to be tucked between the mattress and foundation to hold it in place. The protector is available in other versions that have attachment fittings such as elastic straps or binding tape with plastic connectors to secure the two ends of the foot protector to each other.

The applicable subheading for the various vinyl mattress foot protectors will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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