N140337 N1 Ruling Active

The tariff classification of a mattress cover from China

Issued January 14, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.31.9050, 6302.32.2060

Headings: 6302

Product description

The submitted sample LifeNest™ Baby Positioner is a mattress cover for the LifeNest™ Sleeping System. The mattress cover is made from a blended polyester and cotton woven fabric. The fabric is not napped or printed. It features a mesh panel that allows the movement of air. Sewn to two corners and two sides are textile tie-strings used to secure the cover to the crib.

CBP rationale

The applicable subheading for the mattress cover if chief weight cotton will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The applicable subheading for the mattress cover if chief weight polyester will be 6302.32.2060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other….

Full text

N140337 January 14, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050; 6302.32.2060 Mr. Vincent F. Barone Secure Customs Brokers 10 Fifth Street, Suite 402 Valley Stream, NY 11581 RE: The tariff classification of a mattress cover from China Dear Mr. Barone: In your letter dated December 20, 2010 you requested a classification ruling on behalf of UBIMED, INC. The submitted sample LifeNest™ Baby Positioner is a mattress cover for the LifeNest™ Sleeping System. The mattress cover is made from a blended polyester and cotton woven fabric. The fabric is not napped or printed. It features a mesh panel that allows the movement of air. Sewn to two corners and two sides are textile tie-strings used to secure the cover to the crib. The applicable subheading for the mattress cover if chief weight cotton will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the mattress cover if chief weight polyester will be 6302.32.2060, HTSUS, 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 11.4 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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