The tariff classification of crib mattress pad from China
Issued November 17, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.32.2060
Headings: 6302
Product description
The submitted sample, identified as Fitted Waterproof Sheeting (Style # 2863), is a crib mattress pad. The pad is comprised of 100 percent polyester non-woven fabric with a vinyl inner waterproof layer. The three layers have been heat-sealed together in a quilted pattern. 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 100 percent polyester knit fabric. The full-length pad measures 28 x 52 inches. Although referred to as a pad this item is not stuffed or fitted and is similar to the mattress covers that are classified in the bed linen provision.
CBP rationale
The applicable subheading for the crib mattress pad will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other….
Full text
N258825 November 17, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Ms. Estelle Lee TL CARE, INC. 1459 San Mateo Ave. South San Francisco, CA 94080 RE: The tariff classification of crib mattress pad from China Dear Ms. Lee: In your letter dated October 23, 2014 you requested a tariff classification ruling. The submitted sample, identified as Fitted Waterproof Sheeting (Style # 2863), is a crib mattress pad. The pad is comprised of 100 percent polyester non-woven fabric with a vinyl inner waterproof layer. The three layers have been heat-sealed together in a quilted pattern. 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 100 percent polyester knit fabric. The full-length pad measures 28 x 52 inches. Although referred to as a pad this item is not stuffed or fitted and is similar to the mattress covers that are classified in the bed linen provision. The applicable subheading for the crib mattress pad will be 6302.32.2060, Harmonized Tariff Schedule of the United States (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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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