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NY L87597




October 27, 2005

CLA-2-63:RR:NC:N3:349 L87597

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.9010

Mr. Andrew Gray
West Point Home, Inc.
500 west Cherry Rd.
Clemson, SC 29633

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

Dear Mr. Gray:

In your letter dated October 5, 2005 you requested a classification ruling.

You will be importing flat sheets and pillowcases. Representative samples of a portion of the hem treatment were submitted with your request. The hem will be used to finish the open ends of the pillowcases and the top edge of the flat sheet. The sheets and pillowcases will be made from 100 percent cotton woven fabric. Sample 1 “Double S Hem” features a folded 4-inch wide hem. The fabric on the hem is folded multiple times creating the effect of a double row of piping. A single stitch through the multiple folds holds the hem in place. Sample 2 – “Double S Down–turned Hem (Mock Border)” features a 4-inch wide folded top hem. At the seam multiple folds create the appearance of two rows of piping. The seam is held by a single row of stitching. You note, that the hem will be completed with a line of satin stitching.

The applicable subheading for the flat sheets made with the sample 1 style hem will be 6302.31.9020, 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 sheets. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the pillowcases made with the sample 1 style hem will be 6302.31.9010, 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 6.8 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.

Your inquiry does not provide enough information for us to give you a classification ruling on Sample 2. Your request for a classification ruling should include a sample of the hem treatment as it will be constructed with the satin stitching. When this is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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