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