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NY K87961




August 11, 2004
CLA-2-39:RR:NC:SP:221 K87961

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. James H. Vogland
Parkland Design, Inc.
P.O. Box 1136
58523 Old Portland Road
St. Helens, Oregon 97051

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

Dear Mr. Vogland:

In your letter dated July 8, 2004, with additional information dated July 12, 2004, you requested a tariff classification ruling.

The foot protectors will be placed at the foot of mattresses on display in retail showrooms to protect the surface while prospective buyers test the mattress. Two sample swatches of material from which the foot protectors will be made were provided with your letter. One style will be made from cellular polyvinyl chloride plastic sheeting laminated with a plain woven fabric on one side for mere reinforcement. The other style will be made from cellular polyvinyl chloride plastic sheeting laminated with a plain knit fabric on one side for mere reinforcement. The foot protectors will incorporate straps with connectors to secure them onto the mattress. The protectors may have embroidery or printed names on the plastic side and may include a zippered document holder.

The applicable subheading for the 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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