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NY K80385




November 25, 2003
CLA-2-63:RR:NC:TA:349 K80385

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2060; 6302.10.0015

Ms. Kwan Mutto
KTM Customs Broker
1110 N.W. 14th Street
Grand Prairie, TX 75050

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

Dear Ms. Mutto:

In your letter dated October 30, 2003 you requested a classification ruling on behalf of Standard Fiber Inc.

The submitted sample is a mattress cover. The item is made from 100 percent polyester non-woven fabric. The cover is sewn on three sides with a zipper opening along one end. It has a 9-inch gusset. The cover is designed to fully encase a mattress. This cover will be available in a 40 x 75 inch, 55 x 75 inch, 61 x 80 inch, 79 x 80 inch and 73 x 84-inch sizes. You indicate in your letter that the cover will also be made from 80 percent cotton and 20 percent polyester knit velour fabric. A sample of this cover was not submitted. It will have a 8.75-inch gusset. The knit cover will be available in a 38 x 74 inch, 53 x 74 inch, 59 x79 and 75 x 79-inch sizes.

The applicable subheading for the polyester mattress cover 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 cotton: of man-made fibers: other other: other. The duty rate will be 11.6 percent ad valorem.

The applicable subheading for the chief weight cotton mattress cover will be 6302.10.0015, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: other. The duty rate will be 6.2 percent ad valorem.

The polyester cover falls within textile category designation 666. The chief weight cover falls within category designation 362. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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,

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