United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K85472 - NY K85514 > NY K85509

Previous Ruling Next Ruling
NY K85509




May 17, 2004
CLA-2-63:RR:NC:TA:349 K85509

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Deepak Mehrotra
CMN International, LLC
39 Quail Court, Suite101
Walnut Creek, CA

RE: The tariff classification of pillowcase and sheet set from India.

Dear Mr. Mehrotra:

In your letter dated April 23, 2004 you requested a classification ruling.

The submitted sample is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. Two sides are sewn and one end has a slit opening. The hem treatment at the open end has been sewn folded several times and sewn down creating the appearance of piping. The hem treatment is not piping.

In your letter your indicate that you will also import sheet sets. The sets will consist of pillowcases, a flat sheet and a fitted sheet. The pillowcases and flat sheets will have the same hem treatments as the submitted pillowcase. The fitted sheet will not have any decorations.

The sheet set will not meet the qualifications of "goods put up in sets for retail sale”, as the components of the set are classifiable within the same subheading. They will be classified separately.

The applicable subheading for the pillowcase will be 6302.31.9010, 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... pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.9020, 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 6.7 percent ad valorem.

The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of India 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,

Previous Ruling Next Ruling

See also: