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NY N019415




November 16, 2007

CLA-2-63:OT:RR:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.10.0020; 6302.10.0015; 6302.32.2060

Jessica R. Rifkin
Rodriguez O’ Donnell Ross
8430 West Bryn Mawr Ave., Suite 525
Chicago, IL 60631

RE: The tariff classification of mattress protector, mattress/box spring encasement, pillow protector and box spring encasement from China

Dear Ms. Rifkin:

In your letter dated November 2, 2007 you requested a classification ruling on behalf of JAB Distributors.

The submitted samples are a mattress protector (A), mattress/ box spring encasement (B), pillow protector (C), box spring encasements (D and E). The top panel of the mattress protector (A) is made from 80 percent cotton and 20 percent polyester knit terry fabric laminated to a thin polyurethane membrane. The skirt portion is will be made from either 50 percent cotton and 50 percent polyester or 100 percent polyester knit fabric. The skirt is fully elasticized. The top panel provides the essential character of the mattress protector.

The mattress/box spring encasement (B) fully encases a mattress or box spring. It has a zippered opening along three sides. The top panel is made from 80 percent cotton and 20 percent polyester knit terry fabric. The fabric is laminated to a polyurethane membrane. The side and bottom panels are made from 100 percent polyester knit fabric laminated to a polyurethane membrane. The top panel provides the essential character of the mattress/box spring encasement.

The pillow protector (C) is made from 80 percent cotton and 20 percent polyester knit terry fabric laminated with a polyurethane membrane. It features a zipper closure.

The box spring encasement (D) is made from 100 percent polyester knit fabric. The second box spring encasement (E) is made from 100 percent non-woven polypropylene fabric. Both items feature a 3-side zipper closure and fully encase a box spring.

The applicable subheading for the box spring encasement (D) will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the mattress protector (A), mattress/ box spring (B) and pillow protector (C) will be 6302.10.0015, HTSUS, which provides for bed linen, table linen, toilet linen, kitchen linen: bed linen, knitted or crocheted of cotton: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the box spring encasement (E) will be 6302.32.2060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other. other: other. The duty rate will be 11.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The mattress protector, mattress/ box spring and pillow protector fall within textile category designation 362. The box spring encasements (D and E) fall within textile category designation 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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