The tariff classification of a mattress cover from Taiwan.

NY F83557 March 10, 2000 CLA-2-63:RR:NC:TA:349 F83557 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Mr. Robert P. Kenneally Tower Group International 150 Eastern Avenue Chelsea, MA 02150-3352 RE: The tariff classification of a mattress cover from Taiwan. Dear Mr. Kenneally: In your letter dated February 17, 2000 you requested a classification ruling on behalf of Bandwagon, Inc. The submitted sample, identified as a “Twin Bed Converter”, is considered a mattress cover. The cover is made from polypropylene non-woven fabric. The center portion of the cover features a strip made from 65 percent acrylic and 35 percent polyester knit pile fabric. Four corners of the cover are fitted with elastic. In your letter, you indicate that this item is used to hold twin beds together to form a single king size bed. Although used to hold the mattresses together, this item still functions as a mattress cover. Also, please note that the Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, (HTS), specifically states that bed linen includes mattress covers. 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: other. The duty rate will be 12 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan 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