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NY C81111

November 13, 1997

CLA-2-63:RR:NC:TA:349 C81111


TARIFF NO.: 6302.31.9050

Mr. Mohammad Tariq
Tab International USA, Inc.
Empire State Building
350 Fifth Avenue
Suite 1526
New York, NY 10118

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

Dear Mr. Tariq:

In your letter dated October 28, 1997 you requested a classification ruling.

The instant sample, referred to as a futon shell, is a mattress cover. This cover is made from 55 percent cotton and 45 percent polyester woven fabric. The cover measures approximately 60 x 82 inches and will enclose a 6 inch thick futon mattress. Three edges of the cover are sewn the fourth has a zipper closure. 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 to you.

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 7.3 percent ad valorem.

The mattress cover falls within textile category designation 362. Pursuant to a CITA directive, products in category 362 produced or manufactured in Pakistan and entered into the United States on or after September 9, 1997 will no longer require a visa.

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.


Robert B. Swierupski

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