CLA-2-63:RR:NC:TA:349 F82864
Mr. Larry Green
Sabtex, Ltd.
725 River Road
Edgewater, NJ 07020
RE: The tariff classification of a mattress cover and pillow protector from Pakistan.
Dear Mr. Green:
In your letter dated February 4, 2000 you requested a classification ruling.
You submitted samples of a mattress cover and pillow protector. Both items are made from cotton woven fabric. The pillow protector is sewn along three sides with a zipper closure on the fourth. The mattress cover is sewn along two sides with a zipper closure at one end. This cover is designed to completely encase a mattress. These items do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
The applicable subheading for the mattress cover will be 6302.31.9050, 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: not napped… other. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for the pillow protector will be 6302.31.9040, HTS, which provides for provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcovers. The duty rate will be 7.1 percent ad valorem.
The mattress cover falls within textile category designation 362. The pillow cover falls within textile category designation 369. Based upon international textile trade agreements products of Pakistan in categories 362 and 369-O are not subject to quota or 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division