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NY J89822




October 30, 2003

CLA-2-63:RR:NC:TA:349 J89822

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020

Mr. Frank Spadaro
Spadaro International Services
156-15 146th Ave., Suite 101
Jamaica, NY 11434-4620

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

Dear Mr. Spadaro:

In your letter dated October 14, 2003 you requested a classification ruling on behalf of Royale Linen Inc.

You will be importing a pillowcase and flat sheet. A sample of the pillowcase was submitted. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not napped or printed. It is folded sewn along one side and the bottom. The top end has a slit opening used to accommodate the insertion of a pillow. The hem or cuff at the opening features a piping cord. The pillowcase measures approximately 21 x 33 inches. The flat sheet will be made from the fabric as the pillowcase. The top hem of the sheet will be finished in the same manner as the pillowcase.

In your letter you suggest that the pillowcase and sheet should be classified under subheadings 6302.31.9010 and 6302.31.9020, HTS, which provide for bed linen without certain decorative features. The pillowcase and flat sheet both contain piping. The bed linen provision does not specify a size for the piping. In this case as both items contain piping they will be classified under the headings that provide for bed linen containing piping.

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 Pakistan 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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