The tariff classification of mattress covers from China and Taiwan

NY I81754 May 21, 2002 CLA-2-63:RR:NC:TA:349 I81754 CATEGORY: Classification TARIFF NO.: 6302.10.0015 Ms. Ann Chen J. Lynch Co., Ltd. 17F-7, 56 Ming Shen 1st Road Kaohsiung, Taiwan RE: The tariff classification of mattress covers from China and Taiwan Dear Ms. Chen: In your letter dated April 25, 2002 you requested a classification ruling. You submitted a sample of a mattress cover. The cover is made from an 80 percent cotton and 20 percent polyester knit terry fabric that has been laminated with a thin layer of polyvinyl chloride (PVC) film. The submitted twin size sample measures 39 x 75 inches and is designed to cover an approximately 12-inch mattress. The covers will be imported in twin, full, queen, and king and will be sized to cover mattresses of varying thickness. The cover is made to be placed over a mattress and is secured by elastic at the four corners. The applicable subheading for the mattress covers will be 6302.10.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: other. The duty rate will be 6.3 percent ad valorem. The mattress covers fall within textile category designation 362. Based upon international textile trade agreements products of China and 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division