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NY H88268

March 14, 2002

CLA-2-63:RR:NC:TA:349 H88268


TARIFF NO.: 6302.32.2060; 6304.93.0000

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of crib pads from China and Taiwan.

Dear Mr. Sirico:

In your letter dated February 20, 2002 you requested a classification ruling on behalf of Sabtex Ltd.

You submitted a sample of a full-length crib pad and a fitted pad. Both pads are made from 100 percent polyester needle loomed felt with a vinyl inner waterproof liner. Although referred to as a pad, these items are not stuffed or filled. The three layers have been heat-sealed together creating a quilted effect. The fitted pad is designed to cover the entire top of a mattress and is held in place by an elasticized skirt. The skirt is made from 50 percent cotton and 50 percent polyester woven fabric. The full-length pad measures 27 x 52 inches. The fitted crib pad, which measures 28 x 52 inches, is similar to the mattress covers that are classified in the bed linen provision.

The applicable subheading for the fitted crib pad 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 11.7 percent ad valorem.

The applicable subheading for the full length crib pad will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem.

Both crib pads falls within textile category designation 666. Based upon international textile trade agreements only the fitted crib pad from China and Taiwan is subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3043.


Robert B. Swierupski

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