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NY 888459




August 13, 1993

CLA-2-63:S:N:N6:349 888459

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.21.1040; 6302.31.1040; 6302.31.2040

Ms. Brenda A. Jacobs
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: The tariff classification of flat sheets and sheet sets from Kenya.

Dear Ms. Jacobs:

In your letter dated July 19, 1993, on behalf of Atlas Textile Co., you requested a tariff classification ruling.

You submitted four flat sheets designated sample numbers 1- 4. Three sheets are made of 70 percent cotton and 30 percent polyester woven printed fabric, and the other sheet is made of the same blend but uses a non-printed woven fabric. The sheets are made from Pakistani fabric which is sent to Kenya where it is cut to length and width. Sample no. 1 is a printed sheet with a 4-1/2 inch wide contrasting fabric capping at the top edge. Sample no. 2 is a printed sheet with a 6-1/2 inch ruffle sewn to the top edge. Sample no. 3 is not printed and has contrasting piping sewn into a seam 5-1/2 inches from the top edge. Sample no. 4 is a printed sheet with a lacy strip sewn into a seam 5- 1/2 inches from the top edge. All four samples are being returned.

In your letter, you indicate the flat sheets may be incorporated as part of a sheet set. The fitted sheet and pillowcases will be made from the same Pakistani fabric and will be cut to both length and width, hemmed, and the fitted sheet will be elasticized in Kenya. The fitted sheet and pillowcases have undergone a substantial transformation and are considered a product of Kenya. The fitted sheet and pillowcases do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The applicable subheading for sample no. 1 will be 6302.21.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... sheets: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for sample nos. 2 and 4 will be 6302.21.1040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: not napped. The rate of duty will be 23.8 percent ad valorem.

The applicable subheading for sample no. 3 will be 6302.31.1040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: not napped. The rate of duty will be 23.8 percent ad valorem.

The applicable subheading for sheet sets which incorporate samples no. 1, 2, or 4 will be 6302.21.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... sheets: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for sheet sets which incorporate sample no. 3 will be 6302.31.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other...sheets: not napped. The rate of duty will be 7.6 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

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