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NY F86241




May 11, 2000

CLA-2-63:RR:NC:TA:349 F86241

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020

Mr. Karl F. Krueger
AEI Customs Brokerage Services
29200 Northwestern Hwy.
Southfield, Michigan 48034-1068

RE: The tariff classification of a pillowcase from Pakistan.

Dear Mr. Krueger:

In your letter dated April 5, 2000 you requested a classification ruling on behalf of American Quality Assurance.

The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The pillowcase is folded in half and sewn on two sides with an opening on the fourth used to facilitate the insertion of a pillow. A row of piping has been inserted into a seam 4 inches from the hemmed top edge. Although you note that the piping contains a cotton cord, the submitted sample does not contain a cord. You also indicate that you will be importing a flat sheet with the same top hem treatment as the pillowcase. As requested the sample is being returned.

The applicable subheading for the pillowcase will be 6302.31.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The duty rate will be 22.1 percent ad valorem.

The applicable subheading for the flat sheet will be 6302.31.5020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 22.1 percent ad valorem.

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

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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