CLA-2-63:RR:NC:N3:349
Mr. Jeffrey D. Miller
Mission: Allergy, Inc.
28 Hawleyville Road
Hawleyville, CT 06440
RE: The tariff classification of mattress covers and pillow protectors from China
Dear Mr. Miller:
In your letter dated August 27, 2010 you requested a classification ruling.
The submitted samples are two mattress covers and two pillow protectors (Mission: Allergy Premium Microfiber and Mission: Allergy Barrier Fabric II). All of the items are made from 100 percent polyester woven fabric. The fabric is not printed or napped. The mattress covers are sewn along the sides with a zipper closure at one end. Both mattress covers feature a 9-inch side gusset. The covers are designed to completely encase a mattress. The Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, (HTSUS), specifically states that bed linen includes mattress covers.
The pillow protectors are sewn along three sides with an overlapping zipper closure on the fourth. The mattress covers and pillow protectors do not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The covers and protectors will be available in standard pillow and mattress sizes. The mattress covers are also sized for 9, 12, 15 and 18 inch thick mattresses.
You specifically ask about a possible (secondary) classification of these items under HTSUS 9817.00.96 as articles for the handicapped. We do not agree. You distinguish your mattress covers from the ones in Headquarters Ruling Letter 966791 AM, 2-16-04, on the basis that you do not market your mattress covers to those with urine incontinence, but only those who are seeking a reduction in their exposure to possible allergens, such as dust, or vermin, such as dust mites, who might carry or excrete possible allergens. Those allergens might be at significant levels in or on the mattress and might reach the user if the mattress is not encased. However, HRL 966791 accepted the fact that those mattress covers likewise provided protection against allergies by encasing the mattresses and decided that HTSUS 9817.00.96 did not apply, i.e., that such was not sufficient for that classification. We apply the same to your pillow cases.
The applicable subheading for the mattress covers and pillow protectors 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 9817.00.96 status of the items, contact National Import Specialist J. Sheridan at 646-733-3012. For any other questions regarding this request, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director, National Commodity Specialist Division