CLA-2-63:S:N:N6:349 805667
Ms. Sheryl Desjardins
Emery Customs Brokers
1200 E. Northwest Hwy., #155
Grapevine, TX 76051
RE: The tariff classification of a futon mattress cover from
Taiwan.
Dear Ms. Desjardins:
In your letter dated January 4, 1995, on behalf of Harlee
International you requested a classification ruling.
The submitted sample is a hunter green full size futon
mattress cover. The cover will be made of 51 percent cotton and
49 percent polyester woven fabric. Please note that even a
slight change in the fiber content may result in a change in
classification as well as visa and quota requirements. The
article contains two zippers beginning at one of the narrow ends
of the cover, and continuing down three quarters the length of
each long side. It measures approximately 54 x 75 inches and
will enclose up to a 6 inch thick futon mattress. The
Explanatory Notes, for heading 6302, Harmonized Tariff Schedule
of the United States, (HTS), specifically states that bed linen
includes mattress covers. As requested the sample is being
returned.
The applicable subheading for the mattress cover will be
6302.31.9050, 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: not
napped... other. The duty rate will be 7.5 percent ad valorem.
The mattress cover falls within textile category designation
362. Based upon international textile trade agreements products
of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport