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The tariff classification of a crib mattress pad from China
Issued February 12, 2019 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N302826 (February 12, 2019)
Tariff classification
HTS codes: 6302.32.2060
Headings: 6302
Product description
The sample will be returned to you, as requested. The submitted sample, style # 40321-A, is a crib mattress pad comprised of three fabrics. The fitted pad is designed to cover the entire top of the mattress and is held in place by an elasticized skirt. The outer surface of the mattress pad is comprised of 100 percent polyester nonwoven fabric that has the appearance of having been quilted. The bottom fabric is comprised of 100 percent polyester knit fabric coated on the upper surface with polyurethane plastic. The item measures approximately 28 X 52 inches, exclusive of the 100 percent polyester mesh knit skirt. Although referred to as a pad, this item is not stuffed or fitted and is similar to mattress covers classified in the bed linen provisions which are designed to cover and protect a mattress.
CBP rationale
The applicable subheading for style 40321-A 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.
Full text
N302826 February 12, 2019 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Ms. Sophia Ko ClearFreight Inc. 1960 E. Grand Avenue, Suite 700 El Segundo, CA 90245 RE: The tariff classification of a crib mattress pad from China Dear Ms. Ko: In your letter dated January 9, 2019, you requested a tariff classification ruling on behalf of your client, BreathableBaby LLC. A sample was submitted with your letter. The sample will be returned to you, as requested. The submitted sample, style # 40321-A, is a crib mattress pad comprised of three fabrics. The fitted pad is designed to cover the entire top of the mattress and is held in place by an elasticized skirt. The outer surface of the mattress pad is comprised of 100 percent polyester nonwoven fabric that has the appearance of having been quilted. The bottom fabric is comprised of 100 percent polyester knit fabric coated on the upper surface with polyurethane plastic. The item measures approximately 28 X 52 inches, exclusive of the 100 percent polyester mesh knit skirt. Although referred to as a pad, this item is not stuffed or fitted and is similar to mattress covers classified in the bed linen provisions which are designed to cover and protect a mattress. The applicable subheading for style 40321-A 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 rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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