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NY D82228

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October 6, 1998

CLA-2-63:RR:NC:TA:349 D82228

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.60.0030; 6307.10.2027; 6304.92.0000; 6304.93.0000; 6213.20.1000; 6302.31.9010

Ms. Bonnie Lewis
Expeditors International Inc.
P.O. Box 60907
Houston, Texas 77205

RE: The tariff classification of washcloths, dishcloths, potholder, oven mitt, cushion covers, handkerchief and pillowcase from Pakistan,

Dear Ms. Lewis:

In your letter dated September 11, 1998 you requested a classification ruling on behalf of Maya Enterprises.

The submitted washcloths are made from 100 percent cotton terry toweling fabric. Both sides feature uncut loops. The edges are finished with an ovelock stitch. They measure approximately 11 inches square inches.

The dishcloths are made from 100 percent cotton yarn dyed woven fabric. The measure approximately 12 inches square and the edges are finished with an overlock stitch. You refer to one washcloth as having a basket weave and the other two as a waffle weave.

The outer shells of the potholders and oven mitts are made from 100 percent cotton woven printed fabric and they are filled with a polyester filler. Quilt stitching extends through all three layers. The edges of both items are finished with a strip of contrasting binding fabric. The potholders measure approximately 7 inches square and the oven mitts 6-1/2 by 11 inches.

The cushion covers are stated to be made from 50 percent cotton and 50 percent polyester woven fabric. The front panel is a printed woven fabric which is backed with a very thin layer of plastic foam. Quilt stitching extends through the fabric and foam. A piece of cord with metallic thread has been sewn along the edges of the front panel. The back panel is a solid piece of woven fabric. The back panel has a 13 inch zipper closure used to accommodate the insertion of a cushion. All four edges are sewn. Please note, due to the fact that the cushion covers are to be constructed of a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The cushion covers will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The covers may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The handkerchiefs are made from 100 percent cotton woven fabric. They measure approximately 55 x 59 centimeters. All four edges are hemmed and it is printed with a red and black design.

The instant pillowcase is made from 60 percent cotton and 40 percent polyester woven fabric. Two sides are hemmed. The fourth side has a slit opening which is used to accommodate the insertion of a pillow. This opening is unfinished and it will be hemmed in the U.S. after importation.

The applicable subheading for the washcloths will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.8 percent ad valorem.

The applicable subheading for the dishcloths will be 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other... dish cloths: of cotton. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for the potholders and oven mitts 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 duty rate will be 6.8 percent ad valorem.

The applicable subheading for the cushion covers will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.1 percent ad valorem.

The applicable subheading for the handkerchiefs will be 6213.20.1000, HTS, which provides for handkerchiefs: of cotton: hemmed, not containing lace or embroidery. The duty rate will be 13.7 percent ad valorem.

The applicable subheading for the pillowcase will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 7.2 percent ad valorem.

The washcloths, dishcloths, potholders and oven mitts fall within textile category designation 369. The cushions covers fall within textile category designation 666. The handkerchief falls within textile category designation 330 and the pillowcase falls within category designation 360. Based upon international textile trade agreements the pillowcase is subject to quota and the requirement of a visa. The cushion covers and the handkerchief are subject to the requirement of a visa.

The remaining items fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan are subject to the requirement of a visa. However, based on a CITA agreement effective September 9, 1997 items classified in category designation 369-O are not subject to visa requirements and in this case they are not subject to 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. 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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See also:

• Tariff No.: 6213.20.10 - Handkerchiefs, not knitted or crocheted, of cotton, hemmed, not containing lace or embroidery
• Tariff No.: 6302.31.90 - Bed linen, not knit/croc, not printed, of cotton, not cont any embroidery, lace, braid, edging, trimming,piping or applique work, not napped
• Tariff No.: 6302.60.00 - Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton
• Tariff No.: 6304.92.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of cotton
• Tariff No.: 6304.93.00 - Furnishing articles (excluding those of heading 9404 and other than bedspreads) not knitted or crocheted, of synthetic fibers
• Tariff No.: 6307.10.20 - Floor cloths, dishcloths and similar cleaning cloths of textile materials (except dustcloths, mops cloths and polishing cloths of cotton)