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NY F86711




May 18, 2000

CLA-2-63:RR:NC:TA:349 F86711

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8995; 6302.21.9010; 6302.21.9020; 6304.92.0000; 6303.91.0000

Mr. Robert Horowitz
Stutz-Horowitz Co., Inc.
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a comforter shell, sheets, pillowcases, pillow shams, dust ruffle, balloon valance and curtains with tiebacks from Pakistan.

Dear Mr. Horowitz:

In your letter dated May 2, 2000 you requested a classification ruling.

You submitted several items. The first item, is a comforter shell made from 55 percent cotton and 45 percent polyester woven fabric. It is comprised of two panels of fabric sewn along three sides with an opening on the fourth. One panel is printed with a cowboy design and the other a floral design. The sides and bottom of the shell feature a flange. The shell will be imported in various sizes.

The second item, described as a “twin sheet set”, consists of a flat sheet, fitted sheet and pillowcase. All three items are made from 55 cotton and 45 percent polyester woven fabric. The fabric is printed with a truck, wheels and traffic signs. The pillowcase is sewn along three sides with a slit opening on the fourth. The fitted sheet is sewn along the edges. The flat sheet and pillowcase and flat sheet feature a 4 inch added border along the top edge. The sides of the fitted sheet are finished with an overcast stitch. It is elasticized at the top and bottom. This item will also be imported in a full size. That size will contain two pillowcases. You also submitted another pillowcase that is constructed in the same manner as the above with the exception that it is printed with a cowboy pattern.

The third item, described as a decorative pillow shell, is considered a pillow sham. This square sham is made from 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed with several animals and their names. All of the edges are sewn and it has a slit opening along the back. The sham is sewn to create a flange effect. The instant sample measures 18 inches square. The item will also be imported in a 14 and 26 inch square sizes.

The fourth item is another pillow sham. The sham is made from the same fabric as the above sham. It is printed with cowboy design. This standard size sham is sewn along all four edges. It has an overlapping flap closure.

The fifth item is a balloon valance made from 55 percent cotton and 45 percent polyester woven fabric. It is printed with the same design as the third item. The valance measures approximately 14 x 48 inches and has a 2.5 inch wide rod pocket extending the length of the valance.

The sixth item is a dust ruffle composed of 55 percent cotton and 45 percent polyester woven fabric. It consists of a solid colored platform section with a printed tie-dye pattern ruffle. The ruffle is sewn along three sides of the platform section and it has a 13.5-inch drop. The platform section goes between the mattress and the box spring while the ruffle hangs to form the skirt.

The last item is a curtain that includes two tiebacks. Both items are made from 55 percent cotton and 45 percent polyester woven fabric. The 84 inch curtain panel features three hemmed edges and a rod pocket on the fourth. The tiebacks are rectangular and have loops at each end. The curtain and tiebacks are considered a composite item.

The applicable subheading for the comforter shell will be 6307.90.8995, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton, shells for quilts; eiderdowns, comforters and similar articles of cotton shells for quilts, eiderdowns, comforters and similar articles of cotton: other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillowcases will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped sheets. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the pillow shams 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 6.7 percent ad valorem.

The applicable subheading for the dust ruffle, balloon valance and curtains with tiebacks will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 10.9 percent ad valorem.

The pillowcases fall within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. The comforter shell falls within textile category designation 362 and the shams, dust ruffle, valance and curtains fall within textile category designation 369-O. Based upon international textile trade agreements the pillowcases and sheets from Pakistan are subject to quota and the requirement of a visa. The comforter shell is only subject to the requirement of a visa. Presently, products of Pakistan in category designation 369-O are not subject to the requirement of quota or 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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