The tariff classification of a fitted sheet, mosquito net, and mattress pad from Thailand, China, and Taiwan.
Issued July 5, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040, 9404.90.9555, 6302.22.2020
Product description
The submitted samples are a fitted sheet, mosquito net, and mattress pad. The sheet is made of a woven blend of 60 percent polyester and 40 percent cotton. It is white and is printed with a black design. The white mosquito net is made of a 100 percent nylon knit fabric. The outer shell of the mattress pad is made of a woven blend of 60 percent polyester and 40 percent cotton fabric and the filling is composed of 100 percent polyester. The back is made of a tricot warp knit fabric. The pad contains quilt stitching and is printed with pink, purple, and green design. All three items have a piece of elastic sewn around the edge. The items are designed to fit a portable play yard/crib referred to as the Pack n Play.
CBP rationale
The applicable subheading for the fitted sheet will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other. The applicable subheading for the mosquito net will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted. The applicable subheading for the mattress pad will be 9404.90.9555, HTS, 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: other.
Full text
NY 811312 July 5, 1995 CLA-2-63:S:N:N6:349 811312 CATEGORY: Classification TARIFF NO.: 6302.22.2020; 6304.91.0040; 9404.90.9555 Mr. John H. Qualey Rogers & Brown Customs Brokers P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a fitted sheet, mosquito net, and mattress pad from Thailand, China, and Taiwan. Dear Mr.Qualey: In your letter dated June 6, 1995, on behalf of Graco Childern's Products Inc., you requested a classification ruling. The submitted samples are a fitted sheet, mosquito net, and mattress pad. The sheet is made of a woven blend of 60 percent polyester and 40 percent cotton. It is white and is printed with a black design. The white mosquito net is made of a 100 percent nylon knit fabric. The outer shell of the mattress pad is made of a woven blend of 60 percent polyester and 40 percent cotton fabric and the filling is composed of 100 percent polyester. The back is made of a tricot warp knit fabric. The pad contains quilt stitching and is printed with pink, purple, and green design. All three items have a piece of elastic sewn around the edge. The items are designed to fit a portable play yard/crib referred to as the Pack n Play. The applicable subheading for the fitted sheet will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... sheets. The duty rate will be 12.8 percent ad valorem. The applicable subheading for the mosquito net will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The rate of duty is 10.9 percent ad valorem. The applicable subheading for the mattress pad will be 9404.90.9555, HTS, 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: other... of man-made fibers. The rate of duty 13.8 percent ad valorem. All three items fall within textile category designation 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. Products of Thailand are subject to visa requirements. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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