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NY I87461

November 7, 2002

CLA-2-59:RR:NC:TA:350 I87461


TARIFF NO.: 5906.99.1000; 6302.31.7050

Ms. Barbara Clausen
FedEx Trade Networks
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of four rubberized textile fabrics and a mattress cover manufactured from one of those fabrics, from China.

Dear Ms. Clausen:

This letter dated October 18, 2002, is a follow-up to your earlier request dated June 17, 2002, on behalf of Priva Inc., Anjou, Quebec, Canada, which was returned for more information.

In this request, you supplied five representative samples along with additional correspondence which provided some additional technical information. Your samples are being returned as requested.

The first item, identified as a SNUG ‘ DRY® mattress cover (NB368170), consists of a finished mattress cover measuring 36" x 80". It is constructed from a brushed woven cotton fabric (flannel) that has been laminated on one side with a layer of rubber to make it waterproof. Sewn around the perimeter is a woven cotton fabric having an elasticized band which will facilitate its placement around a mattress.

The second item, identified as EA140820, consists of a rubberized textile fabric. Specifically, this material consists of a visible layer of rubber that has been sandwiched between two thin layers of woven cotton flannel.

The third item, identified as DA140720, consists of similar to above cotton flannel laminated on one side with a layer of rubber.

The fourth item, identified as GC139426 is also a rubberized textile fabric. Although not stated in your literature, the material consists of a thin woven fabric, assumed to be of cotton, that is laminated between two layers of rubber.

Your literature indicates that the three above styles of rubberized fabric will be imported in rolls of 25 yards (23 m) with a roll width of 36 inches (91 cm).

The fifth and final item, identified as a waterproof port a crib (AB2736184), is essentially a rectangular piece of material measuring 27" x 36" which is similar in construction to the second item, i.e., EA140820. It is not hemmed or further worked (not made up) and is treated for tariff purposes in the same manner as any roll goods of similar construction being imported.

You ask consideration in tariff subheading 9817.00.96. Specifically, subheading 9817.00.96, HTS, applies to finished articles including parts and accessories thereof, that are specially designed or adapted for the use or the benefit of the blind or other physically or mentally handicapped persons. The technical information provided with your request, is not in itself, sufficient to mandate that these products are classifiable in the above referenced subheading. This applies particularly to the piece goods which could have myriad applications and must be further processed after their importation into the United States.

Additionally, pursuant to Travenol Laboratories v. United States (Slip Op. 93-15), and other citations, application for duty free treatment under said tariff provision because their use or benefit is deemed for the blind or other physically or mentally handicapped persons must be attested to by the Department of Commerce via form ITA-362P which would document that all applicable entry requirements have been met. This form must be submitted with any entry application for consideration of tariff provision 9817.00.96.

The applicable subheading for the first item or mattress cover (NB368170) will be 6302.31.7050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen and toilet linen of cotton, napped. The duty rate will be 4.6 percent ad valorem.

The applicable subheading for the roll goods, i.e., items EA140820, DA140720, GC139426 and AB2736184 (the cut pad), will be 5906.99.1000, HTS, which provides for rubberized textile fabrics, other than knitted or crocheted, of cotton. The duty rate is 3.2 percent ad valorem.

The mattress cover, item NB368170, falls within textile category designation 362. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. There are no textile restraints for the remaining four items.

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 George Barth at 646-733-3044.


Robert B. Swierupski

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