Classification of Bed Pads

HQ 083621 March 10, 1989 CLA-2 CO:R:C:G 083621 835793 CATEGORY: Classification TARIFF NO.: TSUS 6304.92.0000 Mr. R.L. Abraham President Pro Diaper, Inc. P.O. Box 14276 Portland, Oregon 97214 RE: Classification of Bed Pads Dear Mr. Abraham: You requested a tariff classification under the Harmonized Tariff Schedule of the United States (HTSUSA), for a 100 percent cotton woven article to be imported from the People's Republic of China. You submitted a sample with your letter. FACTS: The article measures approximately 14-1/4 inches by 42-1/4 inches. It is made of four layers of woven cotton fabric, except for the center part, which is seven layers. The item is stitched at both ends. The center is stitched lengthwise on either side of the extra layers in order to hold them in place. ISSUE: What is the HTSUSA classification of this merchandise? LAW AND ANALYSIS: Your letter states that the merchandise is "cotton bed pads used in hospitals for older patients." If used in such a fashion, the cotton item is classified under the provision for other furnishing articles, excluding those of heading 9404 (which covers articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material), other, not knitted or crocheted, of cotton, in item 6304.92.00, dutiable at the rate of 7.2 percent ad valorem for products of China. The quota category for this tariff number is 369. - 2 - HOLDING: The bed pads are classified in item 6304.92.00, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc: AD, NY Seaport (NIS-349) 1cc: Congressman Roy Wyden 1cc: CITA JLJohnson gc/3/9/89/fnl