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 > 1998 NY Rulings > NY A87323 - NY A87455 > NY A87393

Previous Ruling Next Ruling
NY A87393

September 30, 1996

CLA-2-63:RR:NC:TP:349 A87393


TARIFF NO.: 6304.91.0020

Ms. Estelle Lee
TL Care
P.O. Box 77087
San Francisco, CA 94107

RE: The tariff classification of a sheet protector from Taiwan.

Dear Ms. Lee:

In your letter dated September 4, 1996 you requested a classification ruling.

The submitted item, identified as a "Mess-Free Multi-Purpose Pad" TL Care Style No. 80023 and 82023, is a sheet protector. This sheet protector is made from a 100 percent cotton terry knit pile fabric which is laminated to PVC. The instant sample measures approximately 14 x 28 inches and the top portion has a juvenile print. The edges are bound and finished with a solid piece of knit fabric. There are two tie strings attached at each corner of the item and are used to attach it to a crib. The "Mess-Free Multi-Purpose Pad" may also be used as a lap pad to protect clothes and as a changing pad. Although referred to as a pad, this item contains no padding.

The applicable subheading for the sheet saver will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of cotton. The duty rate will be 10.4 percent ad valorem.

The sheet saver falls within textile category designation 369. 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. 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 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 212-466-5854.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: