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NY 805667

January 11, 1995

CLA-2-63:S:N:N6:349 805667


TARIFF NO.: 6302.31.9050

Ms. Sheryl Desjardins
Emery Customs Brokers
1200 E. Northwest Hwy., #155
Grapevine, TX 76051

RE: The tariff classification of a futon mattress cover from Taiwan.

Dear Ms. Desjardins:

In your letter dated January 4, 1995, on behalf of Harlee International you requested a classification ruling.

The submitted sample is a hunter green full size futon mattress cover. The cover will be made of 51 percent cotton and 49 percent polyester woven fabric. Please note that even a slight change in the fiber content may result in a change in classification as well as visa and quota requirements. The article contains two zippers beginning at one of the narrow ends of the cover, and continuing down three quarters the length of each long side. It measures approximately 54 x 75 inches and will enclose up to a 6 inch thick futon mattress. The Explanatory Notes, for heading 6302, Harmonized Tariff Schedule of the United States, (HTS), specifically states that bed linen includes mattress covers. As requested the sample is being returned.

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 7.5 percent ad valorem.

The mattress cover falls within textile category designation 362. Based upon international textile trade agreements products of Taiwan 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.


Jean F. Maguire
Area Director
New York Seaport

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