The tariff classification of a mattress cover from Pakistan.

NY R04044 June 12, 2006 CLA-2-63:RR:NC:N3:349 R04044 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Sharon A. Watson Bob Barker Company P.O. Box 429 Fuquay-Varina, NC 27526 RE: The tariff classification of a mattress cover from Pakistan. Dear Ms. Watson: In your letter dated May 31, 2006 you requested a classification ruling. You will be importing a mattress cover. A photo of the cover and specifications were submitted with your request. The cover is made 65 percent polyester and 35 percent cotton woven twill fabric. The cover is sewn on three sides with an open end to slip onto a mattress. It is sized to fit over a polyvinyl chloride “prison” mattress and will measure either 25 “W x 75”L x 4”H or 30”W x 75”L x 4”H. The Explanatory Notes for heading 6302, Harmonized Tariff Schedule of the United States, (HTSUS), specifically states that bed linen includes mattress covers.    The applicable subheading for the mattress cover will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…. other: other. The duty rate will be 11.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The cover falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division