NY 889722 - The tariff classification of flat sheets from Kenya. - United States International Trade Commision Rulings

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NY 889722

September 8, 1993

CLA-2-63:S:N:N6:349 889722

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.21.1040; 6302.31.1040

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 from Kenya.

Dear Ms. Jacobs:

In your letter dated August 25, 1993, on behalf of Atlas Textile Co., you requested a tariff classification ruling.

The submitted samples are three flat sheets that are made from a 70 percent cotton and 30 percent polyester woven printed fabric, and one flat sheet made from the same blend but not printed. The fabric is made in Pakistan and is shipped to Kenya where it is cut to both length and width and hemmed on three sides. The fourth side is finished with different edge treatments. The "Contrasting Fabric Capping" sample is a printed sheet with a 4-1/2 inch wide contrasting fabric capping sewn to the top edge. The "Ruffled Edging" sample is a printed sheet with a 6-1/2 inch ruffle sewn along the top edge. The "Inserted Piping" sheet sample is not printed and has a contrasting fabric piping sewn into a seam 5-1/2 inches from the top edge. The "Inserted Lace" sample is a printed sheet with a lacy strip sewn into a seam 5-1/2 inches from the top edge. All four flat sheets have undergone a substantial transformation and are considered a product of Kenya.

The applicable subheading for the "Contrasting Fabric Capping" 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 applicable subheading for the "Ruffled Edging" and "Inserted Lace" sheets 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 the "Inserted Piping" sheet 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.

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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