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NY J83517




May 20, 2003

CLA-2-63:RR:NC:TA:349 J83517

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.9010

Ms. Estelle Lee
TL Care
P.O. Box 77087
San Francisco, CA 94107

RE: The tariff classification of sheet and pillowcase from China.

Dear Ms. Lee:

In your letter dated April 21, 2003 you requested a classification ruling.

The instant samples are a top sheet and pillowcase. The sheet and pillowcase are made from 100 percent cotton woven fabric. The bottom end of the top sheet is made similar to a fitted sheet and is fully elasticized. The top edge is hemmed and the sides are selvedge. The standard pillowcase is sewn along two sides. The back features an overlapping placket closure. The sheet is intended to fit a toddler bed.

The applicable subheading for the top sheet will be 6302.31.9020, 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: other: not napped sheets. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the pillowcase will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.

The sheet falls within textile category designation 361. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of 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 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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