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NY J85292

July 2, 2003

CLA-2-63:RR:NC:TA:349 J85292


TARIFF NO.: 6304.92.0000

Ms. Dea Campell
Made By Mom
1430 Finley Lane
Alamo, CA 94507

RE: The tariff classification of a cover from China.

Dear Ms. Campell:

In your letter dated May 19, 2003 you requested a classification ruling.

The instant sample is a “Pack ‘N Play” portable crib mattress cover. It comprised of two panels. The panels are made from 100 percent cotton woven fabric. One side is printed with an infant motif. The reverse side is a flannel fabric printed with stripes. Both panels are backed with a flannel fabric. The cover is sewn along two sides and one end. The other end features a zipper closure. Buttonholes are sewn at each end on both sides. These are to allow the hook and loop tapes on the mattress pad to attach to the bottom of the “Pack ‘N Play”. The cover measures approximately 27 x 38 inches. The cover completely encases the mattress.

In your letter, you suggest classification under subheading 6302.21.9050, HTS, as other not napped bed linen. The submitted item is not of the class or kind of mattress covers that are considered bed linen. In Headquarter Ruling Letter 965228 of February 7, 2002, the classification of futon mattress covers was addressed. Those covers were not considered bed linen and were classified as other furnishings. While not intended for a futon mattress, the instant cover is similar in design and use. It will be classified as an other furnishing.

The applicable subheading for the cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.

The cover falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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