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NY M85177




August 09, 2006

CLA-2-63:RR:NC:N3:349 M85177

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Randel Houchen
Acme Global Logistics, Inc.
888 E. Belvidere Road, Unit 209
Grayslake, IL 60030

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

Dear Mr. Houchen:

In your letter dated July 14, 2006 you requested a classification ruling on behalf of 1888 Mills, LLC.

Your client will be importing pillowcases and flat sheets. A sample of a pillowcase was submitted with your request. Both items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along two sides. The open end is folded and sewn to form a 3-inch wide hem. This hem has multiple folds that give the appearance of piping. The flat sheet will contain the same hem treatment as the pillowcase. The hem treatment is not considered piping.

The applicable subheading for the pillowcases will be 6302.31.9010, 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 pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the flat sheets will be 6302.31.9020, HTSUS, that 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.

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 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.

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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