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June 17, 1999

CLA-2-63:RR:NC:TA:349 E81788

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.5010; 6302.21.5020; 6302.21.5050

Ms. Brenda A. Jacobs
Powell, Goldstein, Frazer & Murphy LLP
Sixth Floor
1001 Pennsylvania Avenue, N.W.
Washington, D.C. 20004

RE: The tariff classification of pillowcases, sheets and comforter covers from Portugal.

Dear Ms. Jacobs:

In your letter dated May 13, 1999 you requested a classification ruling.

You submitted samples of two flat sheets style “Retro Floral” and “Meadow Floral”. The sheets are made from 100 percent cotton woven fabric. Both sheets are printed with a floral pattern. All of the edges are hemmed and the sheets will be available in standard sheet sizes. The word “Cuddledown” is embroidered along one corner of the sheets in 3/8 inch high letters. You indicate that you will also be importing pillowcases, fitted sheets and comforter covers with the same construction as the flat sheets. The pillowcases, fitted sheets and comforter covers will also be embroidered with the word “Cuddledown”. These items will also be imported in other patterns. As requested the sheets are being returned.

The applicable subheading for the pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The duty rate will be 22.4 percent ad valorem.

The applicable subheading for the sheets will be 6302.21.5020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 22.4 percent ad valorem.

The applicable subheading for the comforter covers will be 6302.21.5050, which provides for bed linen, table linen, toilet 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 22.4 percent ad valorem.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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