HQ 087320: Birthing Bed Protector

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         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