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NY L84875




June 8, 2005

CLA-2-63:RR:NC:N3:349 L84875

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.5010; 6302.31.5020

Mr. M. Andrew Gray
WestPoint Stevens Inc.
500 West Cherry Rd.
Clemson, SC 29631

RE: The tariff classification of pillowcases and flat sheets from Pakistan.

Dear Mr. Gray:

In your letter dated May 11, 2005 you requested a classification ruling.

You submitted four representative samples of pillowcases with different hem treatments. Samples of the flat sheets were not submitted. The flat sheets will contain the same hem treatment as the pillowcase. All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The hem treatment of Sample 1-“5½ inch Self Hem” is made from a separate strip of self fabric folded to form a 5½ inch wide enclosed hem. The banded hem is sewn to the body of the pillowcase or flat sheet and has an additional row of single needle stitching near the fold. The single needle stitching near the fold is not considered embroidery.

The hem treatment of Sample 2- “4¼ inch Self hem w/double face piping” features a separate strip of self fabric that is folded to form a 4.25 inch enclosed hem edge. Two strips of piping in different widths are inserted into the banded seam. You refer to this as faux piping. The sample is not made with multiple folds but contains separate strips of piping.

The top edge of Sample 3-“4 inch Self Hem w/satin stitch” is folded and sewn to form a 4 inch wide hem. Satin stitching has been embroidered over the finished hem. The satin stitch is considered embroidery.

The hem treatment of Sample 4-“Faux bound edge with zigzag stitch” has been created by folding the edge several times to give the appearance of a strip binding or capping. The hem is held by the zigzag stitch. This zigzag stitch is not considered embroidery.

The applicable subheading for pillowcase in Samples 1 and 4 if imported separately will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), 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 sheet in Samples 1 and 4 if imported separately 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 applicable subheading for the pillowcase in Samples 2 and 3 if imported separately will be 6302.31.5010, 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 20.9 percent ad valorem.

The applicable subheading for the flat sheet in Samples 2 and 3 if imported separately 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 20.9 percent ad valorem. The pillowcases fall within textile category designation 360. The flat 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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