NY 864640: The tariff classification of plastic mattress covers, pillowcovers and sheets from Taiwan.

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.

 
                                   NY 864640

                                July 7, 1991


CLA-2-39:S:N:N3G:221 864640 

CATEGORY:  Classification

TARIFF NO.:  3920.42.5000; 3926.90.9090

Mr. Lawrence R. Pilon
Hodes & Pilon
431 South Dearborn Street, Suite 405
Chicago, Illinois  60605-1121

RE:  The tariff classification of plastic mattress covers, pillow
covers and sheets from Taiwan.

Dear Mr. Pilon:

     In your letter dated June 25, 1991, on behalf of Medline
Industries, you requested a tariff classification ruling.        
      
     The mattress covers, pillow covers and sheets are all
composed of polyvinyl chloride.  The mattress covers ( MDT 219403
and MDT 219422 ) are hemmed on all sides by heat or stitching,
and they have fitted and elasticized corners.  The pillow covers
( MDT 219411 and MDT 219430 ) are hemmed on all sides and have a
zipper on their short sides.  The mattress covers and the pillow
covers are meant for use in health care facilities.

     The sheets ( MDT 219549 and MDT 219555 )  will be imported
in rolls.  The width will be approximately 36 inches and the
length 50 yards.  The modulus of elasticity was not stated in
your ruling.  The samples you provided appear to have a modulus
of elasticity below 100,000 pounds per square inch.  The
classification for the sheets provided below is based on the
assumption that the modulus of elasticity is below 100,000 pounds
per square inch.  
     
     The applicable subheading for the mattress covers and the
pillow covers will be 3926.90.9090, Harmonized Tariff Schedule of
the United States (HTS), which provides for other articles of
plastics, other.  The rate of duty will be 5.3 percent ad
valorem.   









     The applicable subheading for the polyvinyl chloride sheets
will be 3920.42.5000, HTS, which provides for other plates,
sheets, film, foil and strip, of plastics, noncellular and not
reinforced, laminated, supported or similarly combined with other
materials, of polymers of vinyl chloride, flexible, other.  The
rate of duty will be 4.2 percent ad valorem. 

     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