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NY 864640


July 7, 1991

CLA-2-39:S:N:N3G:221 864640

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000; 3926.90.9090

Mr. Lawrence R. Pilon
Hodes & Pilon
431 South Dearborn Street, Suite 405
Chicago, Illinois 60605-1121

RE: The tariff classification of plastic mattress covers, pillow covers and sheets from Taiwan.

Dear Mr. Pilon:

In your letter dated June 25, 1991, on behalf of Medline Industries, you requested a tariff classification ruling.

The mattress covers, pillow covers and sheets are all composed of polyvinyl chloride. The mattress covers ( MDT 219403 and MDT 219422 ) are hemmed on all sides by heat or stitching, and they have fitted and elasticized corners. The pillow covers ( MDT 219411 and MDT 219430 ) are hemmed on all sides and have a zipper on their short sides. The mattress covers and the pillow covers are meant for use in health care facilities.

The sheets ( MDT 219549 and MDT 219555 ) will be imported in rolls. The width will be approximately 36 inches and the length 50 yards. The modulus of elasticity was not stated in your ruling. The samples you provided appear to have a modulus of elasticity below 100,000 pounds per square inch. The classification for the sheets provided below is based on the assumption that the modulus of elasticity is below 100,000 pounds per square inch.

The applicable subheading for the mattress covers and the pillow covers will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the polyvinyl chloride sheets will be 3920.42.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other. The rate of duty will be 4.2 percent ad valorem.

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

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