NY 888674 - The tariff classification of a fitted sheet from Pakistan. - United States International Trade Commision Rulings

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NY 888674

August 13, 1993

CLA-2-63:S:N:N6:349 888674

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040

Mr. Robert Rosario Reyes
Rene Ortiz Villafane, Inc.
P.O. Box 2562
San Juan, Puerto Rico 00902

RE: The tariff classification of a fitted sheet from Pakistan.

Dear Mr. Reyes:

In your letter dated July 27, 1993, on behalf of Mouchet Corporation, you requested a tariff classification ruling.

You submitted a fitted sheet made of 70 percent cotton and 30 percent polyester printed woven fabric. The sheet measures approximately 38 inches by 68-3/4 inches. The top and bottom are cut and hemmed and the sides have a selvage edge. The printed fabric is made in Pakistan and shipped to Sri Lanka. In Sri Lanka the fabric is cut and sewn to form the fitted sheet. There is a strip of elastic sewn to each corner to provide a proper fit. As requested the sample is being returned.

Headquarters Ruling Letter 953477 (HRL) dated May 18, 1993 dealt with a similar issue. HRL 953477 stated in part..."fabric that has only been cut at the top and bottom has not been substantially transformed. However, cutting the fabric in question to both length and width, hemming, and adding elastic results in a substantially complex manufacturing operation". The appearance of selvage on the sides indicate that the sheet was not cut to width. Since your item has not been cut to both length and width a substantial transformation has not occurred and the fitted sheet is considered a product of Pakistan.

The applicable subheading for the fitted sheet 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 sheet falls within textile category designation 361. Based upon international trade agreements, products of Pakistan are subject to quota and visa requirements.

The designated textile and apparel categories 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.

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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