The tariff classification of a fitted crib pad from China.

NY I84579 August 9, 2002 CLA-2-63:RR:NC:TA:349 I84579 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Mr. Eddie Leong Synoco North America Co. 181 Boulevard, Suite 2B Hasbrouck Heights, NJ 07604 RE: The tariff classification of a fitted crib pad from China. Dear Mr. Leong: In your letter dated July 25, 2002 you requested a classification ruling. You submitted a sample of a fitted crib pad. The pad is made from two layers of 100 percent polyester needle loomed felt with a vinyl inner waterproof liner. Although referred to as a pad, this item is not stuffed or filled. The three layers have been heat-sealed together creating a quilted effect. The fitted pad is designed to cover the entire top of a mattress and is held in place by an elasticized skirt. The skirt is made from 50 percent cotton and 50 percent polyester woven fabric. The fitted crib pad, which measures 28 x 52 inches, is similar to the mattress covers that are classified in the bed linen provision. The applicable subheading for the fitted crib pad 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 11.7 percent ad valorem. The fitted crib pad 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division