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NY G86518




February 2, 2001

CLA-2-63:RR:NC:TA:349 G86518

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7010; 6302.21.7020

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of sheets and pillowcases from China,

Dear Ms. Dorfman:

In your letter dated January 11, 2001 you requested a classification ruling on behalf of Ltd Commodities Incorporated.

The submitted samples, identified as NXF-Flannel Sheets, consist of a fitted sheet, flat sheet and pillowcases. All of the items are made from 100 percent cotton woven fabric. The fabric is napped and features a printed green and white stripe pattern. The pillowcase is sewn along two sides with a slit opening along one side used to insert a pillow. All of the edges of the flat sheet are hemmed. The two ends of the fitted sheet are elasticized. As requested the samples are being returned.

The applicable subheading for the pillowcase will be 6302.21.7010, 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: other: napped pillowcases, other than bolster cases. The duty rate will be 4 percent ad valorem.

The applicable subheading for the sheets will be 6302.21.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped sheets. The duty rate will be 4 percent ad valorem.

The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements only the sheets from China 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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