Base
8849821993-05-04New YorkClassification

The tariff classification of a mattress cover from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a mattress cover from China.

Ruling Text

NY 884982 May 4, 1993 CLA-2-63:S:N:N6:349 884982 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Mr. Greg J. Grasher Border Brokerage Company P.O. Box B Blaine, Washington 98230 RE: The tariff classification of a mattress cover from China. Dear Mr. Grasher: In your letter dated April 2, 1993, on behalf of The Wing's Trading Co., Ltd, Burnaby, British Columbia, Canada you requested a tariff classification ruling. The submitted sample is a mattress cover made of 65 percent polyester and 35 percent cotton non-bleached woven fabric. As stated in your letter the cover measures 54 inches by 80 inches. The top and bottom layers are sewn together at one end and there is a zipper around the remaining three sides. As requested the sample is being returned to you. The applicable subheading for the mattress cover 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: other... other: other. The rate of duty will be 13 percent ad valorem. The cover falls within textile category designation 666. Based upon international trade agreements, products of China are subject to visa and quota requirements. 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. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport