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NY L82199




February 2, 2005

CLA-2-63:RR:NC:TA:349 L82199

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.91.9020

Mr. Rajdeep Sekhon
CMN International, LLC
43 Quail Court, Suite 111
Walnut Creek, CA 94596

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

Dear Mr. Sekhon:

In your letter dated January 12, 2005 you requested a classification ruling.

You submitted samples of a sheet set. The set consists of a flat sheet, fitted sheet and two pillowcases. All of the items are made from 100 percent cotton sateen woven fabric. The fabric is not printed or napped. The pillowcases are folded and sewn on two sides with an opening at one end. The hem at the open end of the pillowcases is finished with a single needle stitch. The fitted sheet is fully elasticized. The flat sheet is hemmed on all four sides with a single needle stitch. The sheets and pillowcases do not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

 Although referred to as a set, the bed sheet set does 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. Therefore, each item in the set will be classified separately.

The applicable subheading for the pillowcases 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 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 pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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