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NY J83301




May 6, 2003

CLA-2-63:RR:NC:TA:349 J83301

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Jim Clark
Darrow Lane Textile Corp.
148 Darrow Lane
Greenlawn, NY 11740

RE: The tariff classification of pillowcases and flat sheets from India.

Dear Mr. Clark:

In your letter dated April 11, 2003 you requested a classification ruling.

You submitted samples of several pillowcases with the same hem treatment and swatches of two other hem treatments. You also indicate that you will import flat sheets with the same type of hem treatments. Samples of the sheets were not submitted. The three hem treatments consist of a raw edge encased (capped) with a banding. In one hem treatment the banding will be a dobby fabric woven with a checkered pattern. Another hem treatment will use a yarn dyed swiss dot dobby woven fabric. The last hem treatment will use a plain woven printed fabric. In all of the versions the strip of fabric is folded in half and sewn to the raw open end of the pillowcases. The strip of fabric creates a 4-inch banded hem. The top edge of the flat sheet will be finished in the same manner as the pillowcases.

The applicable subheading for the pillowcases (with the submitted hem treatments) will be 6302.31.9010, 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: not napped pillowcases. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the sheets will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped sheets. The duty rate will be 6.8 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 products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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