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NY I85619




September 12, 2002

CLA-2-63:RR:NC:TA:349 I85619

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.5010; 6302.21.5020; 6302.31.5010; 6302.31.5020

Ms. Sonya Everding
UPS Freight Services
2430 Mall Drive, Suite 195
North Charleston, SC 29406

RE: The tariff classification of a sheet and pillowcase from Portugal.

Dear Ms. Everding:

In your letter dated August 26, 2002 you requested a classification ruling on behalf of Everwarm Inc.

The submitted sample is a bed sheet. You indicate that you will also import a pillowcase that will be constructed in the same manner as the sheet. A sample of the pillowcase was not submitted. Both items will be made from 100 percent cotton woven fabric. The fabric will be either printed or dyed. The flat sheet is hemmed on three sides. The flat sheet is of a standard construction with an approximately 4 inch wide self-hem at the top of the sheet. A row of piping cord has been inserted into the top hem of the flat sheet. The open end of the pillowcase will be finished in the same manner as the flat sheet.

The applicable subheading for the pillowcase if printed will be 6302.21.5010, 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 sheets. The duty rate will be 21.5 percent ad valorem.

The applicable subheading for the sheet if printed will be 6302.21.5020, 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 sheets. The duty rate will be 21.5 percent ad valorem.

The applicable subheading for the pillowcase if dyed will be 6302.31.5010, 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 21.5 percent ad valorem.

The applicable subheading for the flat sheet if dyed 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 21.5 percent ad valorem.

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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