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NY J89485




October 15, 2003

CLA-2-63:RR:NC:TA:349 J89485

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
JFK Int’l Airport, Bldg. 80, Suite 227
Jamaica, NY 11430-1718

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

Dear Mr. Pipitone:

In your letter dated September 29, 2003 you requested a classification ruling on behalf of Croscill, Inc.

The submitted samples are a pillowcase and flat sheet. Both items are made from 100 percent cotton sateen woven fabric. The pillowcase is folded and sewn along two sides. One end is hemmed and has a slit opening to accommodate the insertion of a pillow. The flat sheet is sewn on three sides with a hem on the fourth. Piping has been inserted in the cuff or top hem of the pillowcase and sheet.

The applicable subheading for the pillowcase will be 6302.31.5010, 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 pillowcases, other than bolster cases. The duty rate will be 21.2 percent ad valorem.

The applicable subheading for the flat sheet 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 21.2 percent ad valorem.

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