Classification of a mattress pad; classifiable as bed linen in Heading 6302
Active· CBP ruling HQ 087994· Issued 1991-01-14
Ruling text
HQ 087994
January 14, 1991
CLA-2 CO:R:C:G 087994 CC
CATEGORY: Classification
TARIFF NO.: 6302.10.0020
Ms. Mary Anne O'Boyle
Hoglund & Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666
RE: Classification of a mattress pad; classifiable as bed linen
in Heading 6302
Dear Ms. O'Boyle:
This letter is in response to your inquiry of September 13,
1990, on behalf of Medline Ind Inc., concerning the
classification of a mattress pad. A sample was submitted for
examination.
FACTS:
The submitted sample is a mattress pad, which measures
approximately 36 inches by 74 inches. The body of the sample is
made of 100 percent knit polyester fabric. It also contains a
skirting made of made of a blend of 55 percent cotton and 45
percent polyester knit fabric that keeps the pad in place on a
mattress.
ISSUE:
Whether the submitted mattress pad is classifiable in
Heading 6302 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that 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, among other
articles. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, Heading
6302 includes bed linen, e.g., sheets, pillow cases, bolster
cases, eiderdown cases and mattress covers (emphasis added).
The submitted merchandise is designed to cover and provide
protection for a mattress. Therefore, it is classifiable as bed
linen in Heading 6302.
HOLDING:
The submitted mattress pad is classified under subheading
6302.10.0020, HTSUSA, which provides for bed linen, knitted or
crocheted, other. The rate of duty is 7.6 percent ad valorem,
and the textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087994, retrieved 2026-10-12T05:20:13Z, republished verbatim. This digest is informational; only CBP issues binding rulings.