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NY K85383




May 12, 2004
CLA-2-63:RR:NC:TA:349 K85383

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2040: 9603.90.8050; 5603.93.0090; 5603.13.0090; 6307.90.9889

Ms. Cathy Murry
ACI International, Inc.
2018 East Prairie Circle
Olathe, KS 66062-1268

RE: The tariff classification of sheets, pillowcase, mop head, headrest cover and arm board covers from China.

Dear Ms. Murry:

In your letter dated April 20, 2004 you requested a classification ruling.

You submitted nine items. The first item is a cover sheet made from laminated paper. The second item is a pillowcase made from laminated paper.

The third item is a fitted sheet made from a coated polypropylene non-woven fabric. The ends of the fitted sheet are folded over and sewn forming pockets.

The fourth sample is a mop head. The mop head is made from 75 percent polyester and 25 percent cotton yarns measuring approximately 36 inches in length with a center band measuring approximately 1-1/4 inch in width to hold the mop yarns together. There is no metal or handle parts attached to the mop head.

The fifth item is a lift sheet made from man-made fiber non-woven fabric. The lift sheet is a rectangular piece of fabric. The edges of the sheet are not hemmed, pinked or finished.

The sixth item is headrest cover made from a coated polypropylene non-woven fabric. The dome shape headrest cover is sewn along the top and sides. The bottom of the cover has a slit opening.

The seventh item is a flat sheet made from a coated polypropylene non-woven fabric. It is a rectangular piece of fabric. The edges of the flat sheet are not hemmed, pinked or finished.

The eight and ninth items are arm board covers. The covers are made from a coated polypropylene non-woven fabric. They are rectangular in shape and are sewn along one side. One end features a slit opening. The other end is sewn half way with a V shaped opening. One of the covers has straps that contain a hook and loop type closure.

In your letter you suggest that item 7 should be classified under subheading 6302.32.2040, HTS, as a “finished” flat sheet. Section XI note 7(a) states in part, “For the purposes of this section the expression “made up” means cut otherwise than into squares or rectangles”. Item 7 is not considered “made up” and is classifiable under heading 5603. You also suggest that item 4 should be classifiable under subheading 6307.10.10, HTS, which covers floorcloths, dishcloths, dusters and similar cleaning cloths. Please note, that mop heads are specifically provided for under subheading 9603.90.8050, HTS.

The applicable subheading for item 3, the fitted sheet, will be 6302.32.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other sheets: not napped. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for item 4, the mop head, will be 9603.90.8050, HTS, which provides for brooms, brushes,... mops,...: other: other, other. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for item 5, the lift sheet, will be 5603.93.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, other than filament (staple): weighing more than 70 g/ m², but not more than 150 g/ m². The rate of duty will be Free.

The applicable subheading for item 6, headrest cover, will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.

The applicable subheading for item 7, the flat sheet, will be 5603.13.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 70 g/m² but not more than 150 g/m². The duty rate will be Free.

The applicable subheading for items 8 and 9, the arm board covers, will be 6307.90.9889, HTS, which provides for other made up articles . . . other. The duty rate will be 7 percent ad valorem.

The fitted sheet and headrest cover fall within textile category designation 666. The lift sheet and flat sheet fall within textile category designation 223. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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.

Your inquiry does not provide enough information for us to give a classification ruling on items 1 and 2. A classification determination for items 1 and 2 will require additional information and/or laboratory analysis, please resubmit those samples with a separate ruling request. For each item, provide the thickness (in mm) of each layer, a value breakdown (paper vs. plastic), a pulp content breakdown for the paper layer, and dimensions of the product as imported (i.e., roll width or sheet size). Please note also that there is a discrepancy between your letter and a label affixed to sample #1 with respect to the gram weights.

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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