HQ H056837
OT:RR:CTF:VS H056837 YAG
Ms. Tina Wong
L&S Linens, LLC
321 Allerton Avenue
South San Francisco, CA 94080
RE: Reconsideration of New York Ruling Letter N050602 (“NY N050602”), dated February 19, 2009
Dear Ms. Wong:
This letter concerns NY N050602, dated February 19, 2009 and issued to your company, L&S Linens, LLC by the U.S. Customs and Border Protection (“CBP”). We have reviewed your request for reconsideration of NY N050602 as well as the sample mattress cover you provided to us and determined that the classification of Style A and Style B mattress covers, classified under the subheadings 6302.10.00 and 6304.91.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”), respectively, is correct.
FACTS:
In NY N050602, L&S Linens, LLC requested a classification ruling with respect to the importation of two mattress covers, identified as Styles A and B. The top portion and 2-inch gussets of Style A were made from 75 percent cotton and 25 percent polyester knit ribbed velour fabric. A 15-inch wide skirt, attached to the bottom of the gusset, was made from a knit polyester fabric. The bottom edge of the skirt was elasticized. The elastic secured the cover to the mattress. Style A was classified in subheading 6302.10.00, HTSUS, which provides for “bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted . . .” The duty rate under subheading 6302.10.00, HTSUS, is 6 percent ad valorem.
Style B contained a top compartment for the encasement of a 3-inch foam pad. The compartment had a zippered opening along three sides. Style B’s top compartment was made from 75 percent cotton and 25 percent polyester knit ribbed velour fabric. The top compartment for the foam pad was designed to be secured to the mattress by means of the elasticized skirt. In NY N050602, Style B was classified in subheading 6304.91.00, HTSUS, which provides for “other furnishing articles, excluding those of heading 9404: other: knitted or crocheted . . .” The duty rate under subheading 6304.91.00, HTSUS, is 5.8 percent ad valorem.
ISSUE:
Whether subject mattress cover is classified in heading 6302, as bed linen, or in heading 6304, as other furnishings.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied.
The provisions at issue are as follows:
6302 Bed linen, table linen, toilet linen and kitchen linen:
Bed linen, knitted or crocheted
* * *
6304 Other furnishing articles, excluding those of heading 9404:
Other:
6304.91.00 Knitted or crocheted . . .
When interpreting and implementing HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized.
The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 6304 provide that the heading covers inter alia furnishing articles of textile materials including bedspreads. . . . (but not including bed coverings of heading 9404), cushion covers, and loose covers for furniture. The ENs for heading 6302, HTSUS, state that bed linen includes, e.g. sheets, pillow cases, bolster cases, eiderdown cases, and mattress covers.
You believe that Style A should be classified under the same heading as Style B, namely under heading 6304, HTSUS, because regardless of the difference in construction between Styles A and B, both Styles function as mattress pad covers and protect the foam pad from being exposed to the air while the bed skirt ensures that the mattress pad is securely affixed to the mattress.
The material difference between Styles A and B is that Style B contains a separate zippered compartment to contain the foam pad with an attached elasticized skirt to hold the encased pad to the mattress, while Style A is simply a cover that is sized to fit over both a foam pad and the mattress. In Headquarters Ruling Letter (“HRL”) 966808, dated September 22, 2004, the subject article was described as a “pillow protector/pillow cover” made from either 100 percent cotton woven fabric or 55 percent polyester and 45 percent cotton woven fabric. The fabric featured either a plain weave or a white on white stripe sateen weave. Three edges of the fabric were sewn closed and the fourth edge designed with a zipper closure. After importation, the cover was to be stuffed with a latex foam “bun” and the zipper closed. In HRL 966808, we found that the pillow cover was classified in heading 6304, HTSUS. In fact, we have consistently ruled that the finished pillow or cushion covers with zipper enclosures are classifiable in heading 6304, HTSUS. See HRL 964490, dated October 19, 2000; HRL 088340, dated January 4, 1990; and, HRL 963484, dated April 20, 2001. In this case, Style B is designed to be a cover for a mattress topper. Once a foam pad is placed inside and the zipper is closed, the cover fully encases the topper. Therefore, Style B is akin to a pillow cover, fully encasing the pillow. The skirt portion secures the covered topper to the bed. The fact that the cover has means to attach or secure the cover/foam pad to a mattress does not change its classification.
Style A is not similar to either Style B or to the futon or cushion covers, provided for in heading 6304, HTSUS. Style A covers the foam pad and the mattress as a single unit and in use and design it is similar to a mattress cover. A mattress cover is generally used to protect a mattress from dirt and add comfort for the sleeper. See HRL 965036, dated December 7, 2001. In this case, the fact that Style A may function to cover and protect both the foam pad and the mattress from dirt and air exposure does not make it a futon or a cushion cover, provided for in heading 6304, HTSUS. Style A does not encase a topper but covers the unit created when the foam topper is placed on the mattress, essentially creating a thicker mattress that is covered by a single cover. Finally, Style A is not a separate cover for the foam pad with a means to secure it to the mattress. Thus, it is akin to a mattress cover and is properly classified in subheading 6302.10.00, HTSUS.
This holding is consistent with other CBP rulings where mattress covers have been classified under heading 6302, HTSUS. See NY K80385, dated November 25, 2003; HRL 960524, dated October 22, 1997; NY N050217, dated February 6, 2009.
HOLDING:
Style A is correctly classified in subheading 6302.10.00, HTSUS, which provides for “bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted: . . .” The duty rate under subheading 6302.10.00, HTSUS, is 6 percent ad valorem. Style B is classified in subheading 6304.91.00, HTSUS, which provides for “other furnishing articles, excluding those of heading 9404: other: knitted or crocheted . . .” The duty rate under subheading 6304.91.00 HTSUS is 5.8 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/.
Subheading 6302.10.0015, HTSUSA (annotated), falls within textile category 362. Subheading 6304.91.0020, HTSUSA, falls within textile category 369.
Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements. At this time, there are no absolute quotas on textile products imported into the United States.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division