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NY M82128




May 1, 2006

CLA-2-63:RR:NC:N3:349 M82128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.5020

Ms. Elizabeth M. Cantu
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of flat sheets from Pakistan.

Dear Ms. Cantu:

In your letter dated March 28, 2006 you requested a classification ruling.

You submitted various swatches of fabric to represent the hem treatment (Hems 12-20) on flat sheets. The sheets will be made from 100 percent cotton woven fabric. The fabric swatches are not napped or printed. Hem 6 contains multiple folds of fabric sewn with a single stitch. The folds create a pleat that has the appearance of piping but does not contain piping. This hem does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

Hem 7 features fabric that is folded to form a 4-inch wide hem. The hem is held with a single stitch. Sewn next to the hem is a decorative stitch referred to as “hemstitching” and sometimes known as a picot stitch. This picot stitch is considered embroidery. Hem 8 contains a 5-inch wide banded hem referred to as a “cuff”. A strip of piping has been inserted into the seam of the banding and main body panel. Hem 9 has a strip of embroidered trim fabric sewn to the edge of the main panel. Hem 10 features a satin stitch embroidered over a finished hem. The last hem treatment, Hem 11, contains a strip of fabric with decorative openwork embroidery. The strip is sewn into a seam 4-inches from the top edge. It holds the top edge and main panel together The embroidery is in the form of drawn threadwork. Hem treatments 7-11 used on the flat sheets contain piping, embroidery and or edging/trimming.

In your letter you suggest that Hems 7, 8, 9 and 11 are classifiable under 6302.21.9020 or 6302.31.9020 as not containing any decorative features. As noted above, these non-printed hems contain either piping, embroidery or edging/trimming.

The applicable subheading for the flat sheets with Hem 6 will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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 flat sheets with Hems 7,8, 9, 10 and 11 will be 6302.31.5020, HTSUS, which provides for 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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