The tariff classification of a mattress cover from China

NY E88933 December 17, 1999 CLA-2-63:RR:NC:TA:349 E88933 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Ms. Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a mattress cover from China Dear Ms. Balog: In your letter dated December 3, 1999 you requested a classification ruling on behalf of Hollander Home Fashions. The submitted sample is a mattress cover. The cover is made from 100 percent nylon woven fabric. It measures approximately 54 x 75 inches and it will enclose up to an 18-inch thick mattress. A zippered opening on one of the narrow ends extends approximately 2.5 inches around the long sides. The Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, includes mattress covers as an example of bed linen. The applicable subheading for the mattress cover will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… other. The duty rate will be 12.2 percent ad valorem. The duty rate for the year 2000 will be 12 percent ad valorem. The mattress cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division