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The tariff classification of a plastic mattress stretcher cover from China.
Issued August 29, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N035680 (August 29, 2008)
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The plastic mattress stretcher cover is composed of polyethylene plastic sheeting. It measures 39 inches in width and 111 inches in length. The cover is designed to protect the pad or mattress of a hospital stretcher from fluids or stains. Pockets have been formed at both ends by means of adhesive hems that enable the cover to be placed more securely around the stretcher’s mattress. You suggest classification in subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles of plastics…furniture slipcovers and like furnishings. The stretcher cover does not fit securely onto the mattress in a manner similar to a mattress cover or slipcover. The instant product is more in the nature of a disposable protective drape.
CBP rationale
The applicable subheading for the plastic mattress stretcher cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N035680 August 29, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Margaret R. Polito Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of a plastic mattress stretcher cover from China. Dear Ms. Polito: In your letter dated August 12, 2008, on behalf of Medical Action Industries Inc., you requested a tariff classification ruling. A sample was provided with your letter. The plastic mattress stretcher cover is composed of polyethylene plastic sheeting. It measures 39 inches in width and 111 inches in length. The cover is designed to protect the pad or mattress of a hospital stretcher from fluids or stains. Pockets have been formed at both ends by means of adhesive hems that enable the cover to be placed more securely around the stretcher’s mattress. You suggest classification in subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles of plastics…furniture slipcovers and like furnishings. The stretcher cover does not fit securely onto the mattress in a manner similar to a mattress cover or slipcover. The instant product is more in the nature of a disposable protective drape. The applicable subheading for the plastic mattress stretcher cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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