CLA-2-63:RR:NC:TA:349 G87021
Mr. Anil Mehta
A.P. Imports, Inc.
21001 Glenwold Drive
Walnut, CA 91789
RE: The tariff classification of a futon mattress cover from India.
Dear Mr. Mehta:
In your letter dated February 1, 2001 you requested a classification ruling.
The instant sample, referred to as a futon shell, is a futon mattress cover. This cover will be made from either 60 percent cotton and 40 percent polyester or 70 percent cotton and 30 percent polyester woven fabric. The cover will be imported in two sizes either 54 x 75 inches or 39 x 75 inches. Three edges of the cover are sewn the fourth has a zipper closure. The instant sample is black but the cover will also be imported in white, green and burgundy. The Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, specifically states that bed linen includes mattress covers.
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 percent ad valorem.
The cover falls within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division