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NY 893007




December 23, 1993

CLA-2-63:S:N:N6:349 893007

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.21.2020; 6303.91.0000; 6304.92.0000; 6307.90.8990

Mr. James O. Crawford
John S. James Co.
P.O. Box 1017
Charleston, SC 29402

RE: The tariff classification of a flat sheet, fitted sheet, pillowcases, dust ruffle, pillowshams, and comforter shell from Hong Kong, Indonesia, and Mauritius.

Dear Mr. Crawford:

In your letter dated December 6, 1993, on behalf of Kellwood Home Fashions you requested a tariff classification ruling.

The submitted samples consist of a flat sheet, fitted sheet, two pillowcases, dust ruffle, two pillowshams, and comforter shell. All eight are made of 55 percent cotton and 45 percent polyester floral printed woven fabric. The flat sheet measures approximately 198 centimeters by 240 centimeters. All four edges are hemmed. The fitted sheet measures approximately 94 centimeters by 192 centimeters and it has elasticized corners.

The pillowcases measure approximately 50 centimeters by 74 centimeters. There is an opening at one end used to accommodate the insertion of a pillow.

The dust ruffle is comprised of a main panel made of plain woven fabric with a 36 centimeter floral printed ruffle sewn on three sides. It is designed to fit between the box spring and mattress and the ruffle portion will hang to cover the box spring.

The pillowshams measure 48 centimeters by 63 centimeters. There is a 7 centimeter ruffle sewn to the edge. The back has an overlapping flap style opening to accommodate the insertion of a pillow. The comforter shell measures 200 centimeters by 232 centimeters. Three of the edges are sewn and the fourth is open. After importation into the United States the shell will be filled with 100 percent polyester fiber, sewn closed and quilted.

Please note, since you will be removing the shell, filling it with polyester and quilting it in the United States, the "Bed 'n Bag" does not meet the definition of a set for retail sale.

The applicable subheading for the fitted and flat sheets 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 pillowcases will be 6302.21.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... pillowcases, other than bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the bed ruffle will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The rate of duty will be 11.7 percent ad valorem.

The applicable subheading for the pillowshams will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the comforter shell will be 6307.90.8990, HTS, which provides for other made up articles, including dress patterns: other: other: shells for quilts, eiderdowns, comforters and similar articles of cotton: other. The rate of duty will be 7 percent ad valorem.

The fitted and flat sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360, the dust ruffle and pillowshams fall within textile category designation 369, and the shell falls within category designation 362. Based upon international trade agreements, products of Indonesia are subject to visa and quota requirements, and products of Hong Kong are subject to an export license.

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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