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NY J89453




October 9, 2003

CLA-2-63:RR:NC:TA:349 J89453

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.7010; 6302.31.7020

Ms. June Gu
Golden Horse Enterprise (NY) Inc.
488 Seventh Avenue, Suite 8J/K
New York, NY 10018

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

Dear Ms. Gu:

In your letter dated September 25, 2003 you requested a classification ruling.

You submitted samples of a pillowcase, flat sheet and fitted sheet. They are made from a brushed 100 percent cotton woven fabric. The fabric will be dyed a solid color or yarn dyed. The standard size pillowcase, style numbers BCPCWH (solid) and BCPC14 (yarn dyed), is folded and sewn along the bottom and one side. The opening is hemmed. The flat and fitted sheets are sized to fit a cot. The fitted sheet, style numbers BCFCSWH (solid) and BCFCS14 (yarn dyed), is elasticized at the top and bottom. The flat sheet, style numbers BCTSWH (solid) and BCTS14 (yarn dyed), is hemmed at the top and bottom and selvage on both sides. It measures approximately 60 x 90 inches.

The applicable subheading for the pillowcases will be 6302.31.7010, 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: napped pillowcases, other than bolster cases. The duty rate will be 4.2 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 4.2 percent ad valorem.

The pillowcases fall within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. 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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