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NY K86405




June 9, 2004
CLA-2-39:RR:NC:SP:221 K86405

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.1050

Ms. Ann Chen
J. Lynch Co., Ltd.
24F-5, 211 Chung-Cheng 4th Road
Kaohsiung, 801, Taiwan

RE: The tariff classification of plastic mattress and pillow covers from China.

Dear Ms. Chen:

In your letter dated May 10, 2004, you requested a classification ruling.

You have submitted three samples of mattress and pillow covers made of 100 percent EVA (ethylene vinyl acetate). The zippered mattress cover is 60” wide by 80” high by 12” high, queen size. The fitted mattress cover is 60” wide by 80” by 12” high, queen size. The pillow covers are 21” wide by 27” high.

Your letter of inquiry states that there are many other sizes available to meet the customer’s request. You requested the country of origin (1) if the EVA material is purchased in Taiwan and shipped to China for the sewing process and (2) if the EVA material is purchased in China and sewn in China. The country where the raw materials are substantially transformed into a mattress cover or pillow cover will determine the country of origin of the article.

The applicable subheading for the plastic mattress and pillow covers will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: Other: Other. The rate of duty will be 3.3 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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