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NY 878608




October 6, 1992

CLA-2-63:S:N:N3H:349 878608

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.22.2020; 6302.31.2020; 6302.32.2030

Mr. Darryl Golden
Norman Krieger, Inc.
Custom Broker
P.O. Box 92599
Los Angeles, CA 90009

RE: The tariff classification of fitted sheets and pillowcases from Kenya.

Dear Mr. Golden:

In your letter dated September 23, 1992, on behalf of Atlas Textile, you requested a tariff classification ruling.

The submitted samples are two fitted bed sheets and two pillowcases. The fitted bed sheets measure approximately 37 inches by 76-1/2 inches, and will be made in either a woven blend of 60 percent cotton/40 percent polyester or 55 percent polyester/45 percent cotton. The pillowcases measure approximately 19 inches by 31 inches, and will be made in 100 percent cotton woven fabric or either in a woven blend of 60 percent cotton/40 percent polyester or 55 percent polyester/45 percent cotton. The fitted sheets are printed in a leaf design; each corner has a piece of sewn elastic around it allowing the corners to fit securely over a mattress. The pillowcases are not printed and are blue and peach in color.

In your letter, you inquire as to the country of origin of the pillowcases and fitted bed sheets. You state fabric which is woven, finished, bleached, dyed or printed in Pakistan is shipped to Kenya for cutting and sewing. In addition, the fabric for the fitted sheet is stitched on two sides and at each of four corners pockets are cut and sewn closed with elastic. The country of origin for the fitted sheets and pillowcases will be Kenya. Headquarters Ruling Letter (HRL) 950780 of August 14, 1992, ruled on a similar issue and it was held the fitted bed sheet and pillowcase were substantially transformed in the second country. A copy of HRL 950780 is attached for your reference.

The applicable subheading for the fitted sheets in chief weight of cotton will be 6302.21.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for articles bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... sheets not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the fitted sheets in chief weight polyester will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: of man-made fibers: other... sheets. The rate of duty will be 13 percent ad valorem.

The applicable subheading for the pillowcases in chief weight cotton will be 6302.31.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other... pillowcases, other than bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the pillowcases in chief weight polyester will be 6302.32.2030, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The rate of duty will be 13 percent ad valorem.

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

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