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NY H87458




February 19, 2002

CLA-2-63:RR:NC:TA:349 H87458

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.5010; 6302.21.9010; 6303.91.0020

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of pillowcases and a shower curtain from Pakistan.

Dear Mr. Krueger:

In your letter dated January 25, 2002 you requested a classification ruling on behalf of Ultima Home Fashions.

You submitted samples of four pillowcases and one shower curtain. The pillowcases are made from 100 percent cotton woven fabric. The pillowcases are folded in half and sewn on two sides with a slit opening on the fourth used to facilitate the insertion of a pillow. The body of pillowcase style name Elizabeth Ann is printed with a stripe pattern. It has a 3-¼ inch printed top hem made with two pieces of fabric. A “Tommy Hilfiger” label is sewn in the seam.

The body of pillowcase style name Elizabeth Ann Floral is printed with a floral pattern. The edge along the open end is finished with a strip of printed binding fabric. A “Tommy Hilfiger” label is sewn in the seam.

The body of pillowcase style code 3988 is printed with a floral pattern. An additional piece of folded fabric creates a 5-inch top hem. Piping has been inserted in the seam.

Pillowcase style code 3989 is printed with a floral pattern. An additional piece of folded fabric creates a 4-inch wide hem. Piping has been inserted in the seam.

The shower curtain with a tie back, identified as style Sophia, is made from 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed with a floral pattern. The top of the curtain has approximately 6 inches of material folded over. A hem has been sewn two inches from the top creating a flap. A piece of embroidered lace is sewn to the edge of this flap. There are holes along the top of the curtain for the insertion of hooks.

The applicable subheading for styles Elizabeth Ann and Elizabeth Floral will be 6302.21.9010, 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: not napped pillowcases, other than bolster cases. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for style codes 3988 and 3989 will be 6302.21.5010, 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 21.5 percent ad valorem.

The applicable subheading for the shower curtain and tie back will be 6303.91.0020, HTS, which provides for curtains (including drapes) and interior blinds: curtain or bed valances: other: of cotton other. The duty rate will be 10.6 percent ad valorem.

The pillowcases fall within textile category designation 360. The shower curtain and tie back fall within textile category designation 369. Based upon international textile trade agreements products of Pakistan in category 360 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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