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NY L86992




August 24, 2005

CLA-2-63:RR:NC:N3:349 L86992

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Brian J. White
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

RE: The tariff classification of pillowcase and flat sheet from Italy.

Dear Mr. White:

In your letter dated August 9, 2005 you requested a tariff classification ruling.

A corner section of the flat sheet was submitted to represent the hem treatment on the pillowcase and flat sheet. The pillowcase and flat sheet will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The instant sample features a 5-inch wide faced hem. The facing is a solid navy blue colored fabric and the body of the swatch is white. You indicate that the rest of the pillowcase and sheet will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

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 sheet will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.7 percent ad valorem.

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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