&&This quilted textile product consists of the following layers of textile materials that have been assembled with padding by parallel rows of stitching:&&• a black fabric, woven solely of yarns of man-made (polypropylene and polyester) synthetic fibres;&&• a layer of textile wadding, composed solely of man-made (polyester) synthetic fibres; and&&• a white nonwoven, composed solely of man-made (polypropylene) synthetic fibres.&&This good is used as border fabric for mattress assembly. It weighs approximately 2.4 lbs. per linear yard and is imported in rolls 84 inches wide and between 40 and 50 linear yards in length.&&

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 5811.00.00.00. This tariff classification number is correct. Heading 58.11 provides for quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. This good meets the technical requirements of this heading.&&