The tariff classification of a protective bed pad; incontinent care products from China, Korea, and Taiwan.
Issued December 22, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a protective bed pad. The top layer is made of 100 percent cotton birdseye woven fabric. The inner layer is made of polyester non-woven fabric, and the bottom layer is made of butyl rubber which has been laminated to a woven cloth scrim. It measures approximately 35 inches square. As requested the sample is being returned.
CBP rationale
The applicable subheading for the bed pad will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY 893068 December 22, 1993 CLA-2-63:S:N:N6:349 893068 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Lawrence R. Pilon Hodes & Pilon 33 North Dearborn Street Suite 2204 Chicago, Illinois 60602-3109 RE: The tariff classification of a protective bed pad; incontinent care products from China, Korea, and Taiwan. Dear Mr. Pilon: In your letter dated December 8, 1993, on behalf of Medline Industries you requested a tariff classification ruling. The submitted sample is a protective bed pad. The top layer is made of 100 percent cotton birdseye woven fabric. The inner layer is made of polyester non-woven fabric, and the bottom layer is made of butyl rubber which has been laminated to a woven cloth scrim. It measures approximately 35 inches square. As requested the sample is being returned. The applicable subheading for the bed pad will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The bed pad falls within textile category designation 369. Based upon international trade agreements, products of China, Korea, and Taiwan are subject to quota and visa requirements. Please note, the incontinence pad is eligible for free entry under subheading 9817.00.96, HTS, which provides for articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. All applicable entry requirements must be met including the filing of U.S. Department of Commerce Form ITA-362P. Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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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