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NY M84441




June 29, 2006

CLA-2-63:RR:NC:N3:349 M84441

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020

Joy Bradley
Standard Textile Co., Inc.
P.O. Box 371805
Cincinnati, OH 4522-1805

RE: The tariff classification of a flat sheet and pillowcase from China, Pakistan and India.

Dear Ms. Bradley:

In your letter dated June 14, 2006 you requested a classification ruling.

The submitted sample is a pillowcase. You will also be importing a flat sheet. A sample of the sheet was not submitted. The items will be made from 100 percent cotton or 60 percent cotton and 40 percent polyester woven fabric. The fabric is not napped or printed. The pillowcase is folded and sewn along two sides. The open end features a 3-inch wide hem. A strip of contrasting colored fabric has been inserted in the seam of the hem. This strip of fabric is considered piping. You indicate that the flat sheet will contain the same top hem treatment as the pillowcase.

The applicable subheading for the pillowcase 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 falls within textile category designation 360. The flat sheet falls 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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