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 > 1991 HQ Rulings > HQ 0087959 - HQ 0088054 > HQ 0087994

Previous Ruling Next Ruling


HQ 087994


January 14, 1991

CLA-2 CO:R:C:G 087994 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.10.0020

Ms. Mary Anne O'Boyle
Hoglund & Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666

RE: Classification of a mattress pad; classifiable as bed linen in Heading 6302

Dear Ms. O'Boyle:

This letter is in response to your inquiry of September 13, 1990, on behalf of Medline Ind Inc., concerning the classification of a mattress pad. A sample was submitted for examination.

FACTS:

The submitted sample is a mattress pad, which measures approximately 36 inches by 74 inches. The body of the sample is made of 100 percent knit polyester fabric. It also contains a skirting made of made of a blend of 55 percent cotton and 45 percent polyester knit fabric that keeps the pad in place on a mattress.

ISSUE:

Whether the submitted mattress pad is classifiable in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for bed linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6302 includes bed linen, e.g., sheets, pillow cases, bolster cases, eiderdown cases and mattress covers (emphasis added). The submitted merchandise is designed to cover and provide protection for a mattress. Therefore, it is classifiable as bed linen in Heading 6302.

HOLDING:

The submitted mattress pad is classified under subheading 6302.10.0020, HTSUSA, which provides for bed linen, knitted or crocheted, other. The rate of duty is 7.6 percent ad valorem, and the textile category is 666.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category 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.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: