The tariff classification of a mattress cover from Mexico.

NY 885043 April 22, 1993 CLA-2-63:S:N:N6:349 885043 CATEGORY: Classification TARIFF NO.: 6302.31.2090 Ms. Diana M. de Montemayor Diana M. de Montemayor, Inc. P.O. Box 6001 Laredo, Texas 78042-6001 RE: The tariff classification of a mattress cover from Mexico. Dear Ms. Montemayor: In your letter dated April 7, 1993, you requested a tariff classification ruling on behalf of Perfiles Y Laminados Delmex, S.A. De C.V., Monterrey, N.L., Mexico. The submitted sample is a mattress cover made from a 100 percent cotton woven twill fabric. The cover measures approximately 55 by 80 inches with a zippered opening extending around three sides. The cover will encase an approximately three inch thick mattress. The applicable subheading for the mattress cover will be 6302.31.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other... other: other. The rate of duty will be 7.6 percent ad valorem. Mattress covers fall within textile category designation 362. Based upon international trade agreements, products of Mexico are subject to visa requirements. Merchandise from Mexico classified under the above cited HTS subheading is subject to a countervailing duty order (C-201-405). 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