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NY B88201




September 2, 1997

CLA-2-63:RR:NC:TA:349 B88201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.9010; 6302.21.9020

Ms. Mary Obert
Delia's
435 Hudson Street
New York, NY 10014

RE: The tariff classification of pillowcases and sheets from Taiwan.

Dear Ms. Obert:

In your letter dated August 1, 1997 you requested a classification ruling.

You presented drawings and specifications of pillowcases and sheets. As per the submitted information these items will be made from 100 percent cotton woven fabric. The pillowcases measure 20 x 30 inches, the flat sheet 66 x 96 inches and the fitted sheet 39 x 75 inches. They will be printed with either a paisley or butterfly pattern. The fitted sheets have elastic at the corners.

The applicable subheading for the pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other: not napped... pillowcases, other than bolster cases. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for the sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other: not napped...sheets. The duty rate will be 7.3 percent ad valorem.

The pillowcases fall within textile category designation 360 and the sheets within textile category designation 361. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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