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NY N020435




December 17, 2007

CLA-2-94:OT:RR:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522

Cinny Lee
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a mattress pad from China

Dear Ms. Lee:

In your letter dated November 27, 2007 you requested a classification ruling.

The instant sample is a mattress pad. The face of the pad is made from 100 percent polyester woven fabric. The back is made from polyester non-woven fabric. It is stuffed with a polyester fiber fill. All three layers are quilted. The pad has a polyester knit fabric skirt used to hold the pad to the mattress. It will be available in 39 x 75 inch, 54 x 75 inch, 60 x 80 inch and 78 x 80 inch sizes.

The applicable subheading for the mattress pad will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other with outer shell of man-made fibers. The rate of duty will be 7.3 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 pad falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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