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NY G83509




November 9, 2000

CLA-2-63:RR:NC:TA:349 G83509

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.22.2010; 6302.22.2020; 6302.32.2020; 6302.32.2040

Mr. Robert W. Ivy
Ivy, Chepov & Scott, Ltd.
2840 N. Milwaukee Ave.
Chicago, Illinois 60618

RE: The tariff classification of sheets and pillowcases from Ukraine.

Dear Mr. Ivy:

In your letter dated October 13, 2000 you requested a classification ruling.

You are interested in importing sheets and pillowcases. Samples were not submitted. In your letter you indicate that the merchandise will be made from 50 percent cotton and 50 percent polyester woven fabric. Some fabrics will be printed. The sheets and pillowcases will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. Please note, due to the fact that the sheets and pillowcases will be constructed of a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The sheets and pillowcases will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The sheets and pillowcases may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The applicable subheading for the printed pillowcases will be 6302.22.2010, 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 man-made fibers: other pillow cases. The duty rate will be 12 percent ad valorem.

The applicable subheading for the printed sheets will be 6302.22.2020, HTS, which provides for bed linen, table linen: other bed linen, printed: of man-made fibers: sheets. The duty rate will be 12 percent ad valorem.

The applicable subheading for the pillowcases (not printed) will be 6302.32.2020, 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 duty rate will be 12 percent ad valorem.

The applicable subheading for the sheets (not printed) will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other sheets. The duty rate will be 12 percent ad valorem.

The pillowcases and sheets fall within textile category designation 666. Based upon international textile trade agreements products of Ukraine in textile category designation 666 are not subject to quota or 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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