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NY L80442




November 18, 2004

CLA-2-63:RR:NC:TA:349 L80442

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Mr. Michael Liao
Celco Customs Service Co.
9660 Flair Drive, Suite 226
El Monte, CA 91731

RE: The tariff classification of a mattress casing from China.

Dear Mr. Liao:

In your letter dated October 25, 2004 you requested a classification ruling on behalf of Sleep 2000 Inc.

The instant sample is a twin sized mattress casing. The mattress casing is made from 86 percent nylon and 14 percent spandex knit fabric. One side features a zipper closure. The ends and other side are sewn. You indicate in your letter that the casing will have a zipper on 3-sides and that it will be imported in twin, double, queen and king sizes. The casing is sized to encase an 8-inch thick mattress. After importation a foam mattress will be inserted into the casing and the mattress and casing combination will be sold together.

The applicable subheading for the casing will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 5.8 percent ad valorem.

The mattress casing falls within textile category designation 666. Based upon international textile trade agreements products of China 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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