The tariff classification of a mattress cover from Germany.
Issued October 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.7050
Headings: 6302
Product description
The submitted sample, identified as a waterproof mattress protector, is a mattress cover. The top panel is made from two layers of 100 percent cotton woven flannel fabric. The panel contains an inner barrier made from polyurethane. The three layers are laminated together. It is designed to cover the entire top of a mattress and is held in place by an elasticized skirt. The skirt is made from woven fabric. In your letter, you indicate that this cover will be imported in crib and standard bedding sizes. As requested the sample is being returned.
CBP rationale
The applicable subheading for the mattress cover will be 6302.31.7050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… other.
Full text
NY I86362 October 16, 2002 CLA-2-63:RR:NC:TA:349 I86362 CATEGORY: Classification TARIFF NO.: 6302.31.7050 Ms. Lisa Littlefield Alen Sands York Associates Ltd. 1350 Broadway (977 Sixth Ave.), Suite 2102 New York, NY 10018 RE: The tariff classification of a mattress cover from Germany. Dear Ms. Littlefield: In your letter dated September 24, 2002 you requested a tariff classification ruling. The submitted sample, identified as a waterproof mattress protector, is a mattress cover. The top panel is made from two layers of 100 percent cotton woven flannel fabric. The panel contains an inner barrier made from polyurethane. The three layers are laminated together. It is designed to cover the entire top of a mattress and is held in place by an elasticized skirt. The skirt is made from woven fabric. In your letter, you indicate that this cover will be imported in crib and standard bedding sizes. As requested the sample is being returned. The applicable subheading for the mattress cover will be 6302.31.7050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… other. The rate of duty will be 4.6 percent ad valorem. 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
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