CLA-2-63:RR:NC:TA:349 D83026
Mr. Joseph P. Cox
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Suite 1200
Los Angeles, California 90071-3329
RE: The tariff classification of a pillow protector and mattress
covers from China.
Dear Mr. Cox:
In your letter dated September 25, 1998 you requested a
classification ruling on behalf of Philmont Manufacturing Co.
Style numbers 800002 and 400002 are mattress covers and Style
number 80220 is a pillow protector. You state that the items are
made from 50 percent polyester and 50 percent cotton fabric which
is laminated to a hydrophilic urethane plastic. The plastic is on
the inner surface of the pillow protector and mattress covers. The
standard size pillow cover is made entirely of woven fabric. Three
sides of the pillow protector are finished with a strip of binding
fabric. One side has a slit opening with a zipper closure used to
insert a pillow.
The twin size mattress covers are made predominately of woven
fabric. Style 800002 is completely woven while style 400002
features woven top and bottom panels and knit side panels. There
is a zipper closure along one of the side panels. These covers are
designed to completely encase a mattress.
Please note, due to the fact that the pillow protector and
mattress covers are to be constructed of a 50/50 blend of fibers,
they are classified using Section XI Subheading Note 2(A) and
Section Note 2(A). The pillow protector and mattress covers will
be classified as if they consisted wholly of that one textile
material which is covered by the heading which occurs last in
numerical order among those which equally merit considerations.
Even a slight change in the fiber content may result in a change of
classification, as well as, visa and quota requirements. The
pillow protector and mattress covers may be subject to U.S.
Customs' laboratory analysis at the time of import and if the
fabric is other than a 50/50 blend they may be reclassified by
Customs at that time.
The samples are being returned as requested.
The applicable subheading for the pillow protector and
mattress covers will be 6302.32.2060, Harmonized Tariff Schedule of
the United States (HTS), 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 12.4 percent
ad valorem.
The pillow protector and mattress covers fall within textile
category designation 666. Based upon international textile trade
agreements products of China 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. 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 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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division