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NY 804095




November 23, 1994

CLA-2-63:S:N:N6:349 804095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2090; 6302.22.2030

Mr. Eddy Lin
IBS Research, Inc.
2700 E. Imperial Hwy., Bldg. G.
Brea, CA 92621

RE: The tariff classification of futon mattress covers from China.

Dear Mr. Lin:

In your letter, received in this office on November 14, 1994, you requested a classification ruling.

The submitted sample, which you refer to as a sofa cover, is a printed cover for a full size futon mattress. The cover will be made from either a 100 percent cotton woven fabric, a 100 percent polyester woven fabric or a blended woven fabric composed of 50 percent cotton and 50 percent polyester. Please note that even a slight change in the fiber content of this 50-50 blended fabric may result in a change in classification as well as visa and quota requirements. A zippered opening extends around three sides of the cover. It measures approximately 54 x 75 inches and will enclose a 4 inch thick mattress. The Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, (HTS), specifically states that bed linen includes mattress covers.

The applicable subheading for the mattress covers made from the 100 percent cotton fabric will be 6302.21.2090, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: other, other. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the mattress covers made from either the 100 percent polyester or the 50-50 blended fabric will be 6302.22.2030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed of man- made fibers: other, other. The duty rate will be 13 percent ad valorem.

The cotton covers fall within textile category designation 362, while the polyester and 50-50 blend covers fall within
textile category 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. Since 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 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
New York Seaport

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