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NY C89669


July 28, 1998

CLA-2-63:RR:NC:TA:349 C89669

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.7020; 6302.31.7010

Mr. Floyd Sirico

Rogers & Brown Customs Brokers, Inc.

P.O. Box 20160

Charleston, SC 29413-0160

RE: The tariff classification of flannel sheet sets from Portugal or Pakistan.

Dear Mr. Sirico:

In your letter dated June 26, 1998 you requested a classification ruling on behalf of Franco Manufacturing Co. Inc.

The instant samples are flannel flat sheets. You indicate that you will also be importing pillowcases and fitted sheets. All the components of the sheet sets will be made from 100 percent cotton woven fabric. The fabric is napped on both sides. The flat sheets are hemmed on three sides. The top portion of both sheets have a 5 inch wide contrasting color hem which features an additional strip of fabric. This strip of fabric gives the effect of a wide strip of piping but it is not inserted in a seam. The sheet sets will be imported in standard bedding sizes.

The applicable subheading for the flat and fitted sheets will be 6302.31.7020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped... sheets. The duty rate will be 6.1 percent ad valorem.

The applicable subheading for the pillowcase will be 6302.31.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped... pillowcases, other than bolster cases. The duty rate will be 6.1 percent ad valorem.

The flat and fitted sheets fall within textile category designation 361. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa and quota.

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,


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