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NY M82445




May 3, 2006

CLA-2-63:RR:NC:N3:349 M82445

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020

Mr. Angel Rodriguez
Panalpina, Inc.
1776 On-The-Green
Morristown, NJ 07960

RE: The tariff classification of pillowcases and a flat sheet from India.

Dear Mr. Rodriguez:

In your letter dated April 12, 2006 you requested a classification ruling on behalf of VTX USA LLC.

You submitted samples of two pillowcases (Styles PC 0200 CO LA645 SP 001 13596 and PC 0200 CO LA644 SP 001 13595) and a flat sheet (Style FL 0200 CO LA644 SP 001 13814). The pillowcases and sheet are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The pillowcases are folded along on end and sewn on two sides. Style PC 0200 CO LA645 SP 001 13596 features a European style side closure. A 3-inch wide strip of lace has been sewn to the front panel. Style PC 0200 CO LA644 SP 001 13595 has a 5-inch wide strip of lace sewn to the open end. The fitted sheet is sewn along three sides. The top edge of the sheet is finished with a 5-inch wide strip of lace. The pillowcases and flat sheets are packaged separately.

In your client’s letter they suggest that the lace trim should be considered functional. The functionality of stitching may be determinative when considering whether or not the stitching is embroidery but functionality or lack of it is not a consideration for lace, braid, edging, trimming, piping or appliqué work.

The applicable subheading for the pillowcases will be 6302.31.5010, 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: 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 will be 6302.31.5020, HTSUS, 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.

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 pillowcase fall within textile category designation 360. 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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