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NY D83026

October 20, 1998

CLA-2-63:RR:NC:TA:349 D83026


TARIFF NO.: 6302.32.2060

Mr. Joseph P. Cox
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Suite 1200
Los Angeles, California 90071-3329

RE: The tariff classification of a pillow protector and mattress covers from China.

Dear Mr. Cox:

In your letter dated September 25, 1998 you requested a classification ruling on behalf of Philmont Manufacturing Co.

Style numbers 800002 and 400002 are mattress covers and Style number 80220 is a pillow protector. You state that the items are made from 50 percent polyester and 50 percent cotton fabric which is laminated to a hydrophilic urethane plastic. The plastic is on the inner surface of the pillow protector and mattress covers. The standard size pillow cover is made entirely of woven fabric. Three sides of the pillow protector are finished with a strip of binding fabric. One side has a slit opening with a zipper closure used to insert a pillow.

The twin size mattress covers are made predominately of woven fabric. Style 800002 is completely woven while style 400002 features woven top and bottom panels and knit side panels. There is a zipper closure along one of the side panels. These covers are designed to completely encase a mattress.

Please note, due to the fact that the pillow protector and mattress covers are to be constructed of a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The pillow protector and mattress covers will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillow protector and mattress covers may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The samples are being returned as requested.

The applicable subheading for the pillow protector and mattress covers will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... other: other. The duty rate will be 12.4 percent ad valorem.

The pillow protector and mattress covers fall within textile category designation 666. Based upon international textile trade agreements products of China 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.


Robert B. Swierupski

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