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NY C81583




December 9, 1997

CLA-2-63:RR:NC:TA:349 C81583

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000; 6302.21.5050; 6302.21.9050; 6302.21.9020; 6302.21.9010

Ms. Amy Sperber
Delias
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a pillowsham, duvet covers, fitted sheets, flat sheets and a pillowcase from India.

Dear Ms. Sperber:

In your letter dated November 7, 1997 you requested a classification ruling.

You submitted samples of a printed flat sheet, fitted sheet and pillowcase. Included in the ruling were sketches and specifications on the above mentioned items, printed duvet covers and a printed pillowsham. Style no. 50040 is a pillowsham which will be made from 100 percent cotton woven fabric. It is hemmed on all four sides and will measure 21 x 27 inches. The front side of the cover contains an applique of two butterflies. The back portion features a slit envelope type closure.

Style numbers 50020 and 50039 are a twin and full size duvet covers. Both are constructed from 100 percent cotton woven fabric. They are sewn on three side. The fourth side is open and contains a button closure. The front portion of both duvets is adorned with two appliqued butterflies.

Style number 50038 is a twin size duvet cover and Style number 50021 is a full size duvet cover. They are both constructed in the same manner as the above, except that the front portion of these covers do not contain the butterflies.

Style number 50031 is a full size flat sheet and Style number 50033 is a full size flat sheet. They made from 100 percent cotton woven fabric. The top portion has a 4 inch wide hem.

Style number 50034 is a full size fitted sheet and Style number 50032 is a twin size fitted sheet. Both styles are constructed from 100 percent cotton woven fabric. The length sides of the sheet are hemmed, while the width sides are finished with a piece of elastic.

Style number 50035 is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. Three edges of the pillowcase are hemmed and the fourth contains a slit opening used to accommodate the insertion of a pillow.

The applicable subheading for the Style number 50040 will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for Style numbers 50039 and 50020 will be 6302.21.5050, HTS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped... other. The duty rate will be 22.9 percent ad valorem.

The applicable subheading for Style numbers 50038 and 50021 will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... others. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for Styles numbers 50031, 50033, 50034 and 50032 will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The duty rate will be 7.3 percent ad valorem.

The applicable subheading for Style number 50035 will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... pillowcases, other than bolster cases. The duty rate will be 7.3 percent ad valorem.

The pillowsham falls within textile category designation 369. The duvet covers fall within textile category designation 362. The flat and fitted sheets fall within textile category designation 361. The pillowcase falls within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The pillowsham is only subject to 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,

Robert B. Swierupski
Director,

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