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NY 894443




February 24, 1994

CLA-2-63:S:N:N6:349 894443

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2030

Mr. Bhrugesh Patel
181 Nelson Avenue
Jersey City, NJ 07307

RE: The tariff classification of a flannel sheet from China and India.

Dear Mr. Patel:

In your letter dated February 1, 1994 you requested a tariff classification ruling.

The submitted sample is a navy blue flannel flat sheet. The sheet is made of a woven blend of polyester and cotton fabric and measures approximately 20-1/2 by 74 inches. Two of the edges are hemmed and the other two have a selvedge edge. As requested the sample is being returned.

In your letter you state, that rolls of finished flannel fabric from either China or India are shipped to Nepal where it is cut, stitched, and packaged. Country of origin determinations for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130(b) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. The sample sheet has not undergone a substantial manufacturing or processing operation and is considered to be a product of China and/or India.

The applicable subheading for the flat sheet will be 6302.32.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... sheets: napped. The rate of duty will be 13 percent ad valorem.

The flat sheet falls within textile category designation 666. Based upon international trade agreements, products of China and India are subject to visa and quota 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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