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NY K88184




August 20, 2004
CLA-2-63:RR:NC:TA:349 K88184

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6304.93.0000

Mr. Anthony Cappelletti
United States Brokerage, Inc.
343 N Wood Dale Rd., Suite 102
Wood Dale, IL 60191

RE: The tariff classification of an unstuffed futon mattress cover from India or Pakistan.

Dear Mr. Cappelletti:

In your letter dated July 29, 2004 you requested a classification ruling on behalf of Wolf Corporation.

The instant sample, referred to as a futon shell casing, is an unstuffed futon mattress cover. The cover will be made from either 55 percent cotton and 45 percent polyester woven fabric, a 50 percent cotton and 50 percent polyester woven fabric or 65 percent polyester and 35 percent cotton woven fabric. The fabric will be a twill or duck. Three sides of the cover are sewn and the fourth features a zippered opening that extends a few inches down each side. The sample is designed to encase an approximately 7-inch mattress. After importation the cover will be stuffed with various fillings (cotton batting, plastic foam, inner springs, etc) and zippered closed. The mattress is then stitched through all layers (tufted) to hold the components together and prevent shifting.

Please note, that futon covers made of a 50/50 blend of fibers, will be classified using Section XI Subheading Note 2(A) and Section Note 2(A). The futon shell 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 shell cover may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

In a letter submitted by Wolf Corporation, the importer suggests that the futon mattress cover is classifiable under either 9401.90.5080 or 9403.90.8085 which provides for other parts of seats or other parts of furniture. The cover is a component on the production of a futon mattress. Mattresses are provided for in heading 9404 and not heading 9401 or 9403. As the futon cover is not stuffed of fitted with any material, at the time of importation, it is also precluded from classification in heading 9404, HTS. In addition, heading 9404 does not provide for parts. Although referred to as a shell, the item is a finished product rather than a “part”. Since the cover is not classifiable in Chapter 94, HTS, the next consideration is Chapter 63. In Headquarters ruling letters (HQ) 964961 dated February 7, 2002 and 965036 dated December 7, 2001, the issue of identical covers was addressed. The covers at issue were zippered at one end and were stuffed and tufted after importation. The rulings concluded that the proper classification for the futon covers was under heading 6304, HTS.

The applicable subheading for the cover (55 percent cotton and 45 percent polyester) will be 6034.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the cover (50 percent polyester and 50 percent polyester and 65 percent polyester and 35 percent cotton) will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.

The chief weight cotton futon shell cover falls within textile designation category 369. The chief weight polyester coves fall within textile category designation 666. Based upon international textile trade agreements products of India and Pakistan are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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