Birthing Bed Protector

HQ 087320 August 7,1990 CLA-2 CO:R:C:G 087320 JS CATEGORY: Classification TARIFF NO: 6302.10.0020 Gloria M. Columbe A.N. Deringer, Inc. 30 West Service Road Champlain, New York 12919-9703 RE: Birthing Bed Protector Dear Ms. Columbe: This is in reference to your letter of May 7, 1990, on behalf of Med-I-Pant, Inc., requesting classification of a birthing bed protector under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"). A sample of this merchandise, which is to be imported from Canada, was submitted for review. FACTS: The sample at issue is a mattress protector which is shaped to fit approximately two thirds of a birthing bed mattress; it is basically rectangular with four box corners. The component materials are a 100 percent green vinyl film (weight 5.7 oz/sq. yd.) which is laminated to a 100 percent white polyester knit fabric (weight 2.5 oz/sq. yd.) on one side only. Elastic is sewn around the edge of the entire article for a secure fit. ISSUE: What is the proper classification of a birthing bed protector under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. The Explanatory Notes ("EN") are the official interpretation of the tariff at the international level. EN 63.02 (1) states that "bed linen" under this heading includes, for example, sheets, pillow cases, bolster cases, eiderdown cases and mattress covers (emphasis added). Since the article at issue is designed to cover a mattress (i.e. it is made so as to provide protection against wear, and the bottom edge is elasticized to secure the cover in place), it is properly classified as bed linen under this heading. HOLDING: The birthing bed protector is classified under subheading 6302.10.0020, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted, other, textile category number 666, and dutiable at a rate of 7.6 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 issuance of the U.S. Customs Service which is updated weekly and is available at your local Customs office. Sincerely, John Durant, Director Commercial Operations Division