United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86328 - NY I86368 > NY I86362

Previous Ruling Next Ruling
NY I86362




October 16, 2002

CLA-2-63:RR:NC:TA:349 I86362

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.7050

Ms. Lisa Littlefield
Alen Sands York Associates Ltd.
1350 Broadway (977 Sixth Ave.), Suite 2102 New York, NY 10018

RE: The tariff classification of a mattress cover from Germany.

Dear Ms. Littlefield:

In your letter dated September 24, 2002 you requested a tariff classification ruling.

The submitted sample, identified as a waterproof mattress protector, is a mattress cover. The top panel is made from two layers of 100 percent cotton woven flannel fabric. The panel contains an inner barrier made from polyurethane. The three layers are laminated together. It is designed to cover the entire top of a mattress and is held in place by an elasticized skirt. The skirt is made from woven fabric. In your letter, you indicate that this cover will be imported in crib and standard bedding sizes. As requested the sample is being returned.

The applicable subheading for the mattress cover will be 6302.31.7050, 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: napped other. The rate of duty will be 4.6 percent ad valorem.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director, National Commodity

Previous Ruling Next Ruling

See also: