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NY L83922




April 22, 2005

CLA-2-63:RR:NC:N3:349 L83922

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.9010; 6302.31.9050; 6303.91.0020

Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a sheets, pillowcases, comforter cover and bed skirt from China and Pakistan.

Dear Mr. Sirico:

In your letter dated March 30, 2005 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

You submitted a sample of a flat sheet, fitted sheet, pillowcases, comforter cover and a bed skirt. The flat sheet is made from 100 percent cotton woven fabric. The flat sheet measures 81 x 96 inches. It is hemmed on all four sides. The fabric contains a dobby stripe pattern.

The fitted sheet is made from 100 percent cotton woven fabric. The fabric features a jacquard diamond pattern. The sheet is fully elasticized.

The pillowcases are made from 100 percent cotton woven fabric. The fabric has a herringbone weave. Two sides of the pillowcase are sewn and the fourth features a slit opening. The open end contains a two-button closure.

The comforter cover is made from 100 percent cotton woven fabric. The fabric features a jacquard diamond pattern. Three sides are closed with an opening along the fourth. The open end contains a 6-button closure. The flat sheet, fitted sheet, pillowcases and comforter cover do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The bed skirt is made from 100 percent cotton woven fabric. The fabric has a Swiss dot pattern. It is sewn along three sides of the platform section and it has a 16-inch drop.

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: not napped sheets. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the pillowcases will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped pillowcases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the comforter cover will be 6302.31.9050, HTS, that provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the bed skirt will be 6303.91.0020, HTS, which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton other. The duty rate will be 10.3 percent ad valorem.

The sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. The comforter cover falls within category designation 362. The bed skirt falls within textile category designation 369. 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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