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NY N004786




January 12, 2007

CLA-2-63:RR:NC:TA:349

CATEGORY: CLASSIFICATION

TARIFF NO.:6302.31.5010; 6302.31.5020

Anthony LoPresti
S.J. Stile Associates Ltd.
181 South Franklin Ave.
Valley Stream, NY 11581

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

Dear Mr. LoPresti:

In your letter dated December 20, 2006 you requested a classification ruling on behalf of Britannica Home Fashions Inc

The submitted sample, identified as Item# 66619, is a pillowcase. You will also be importing a flat sheet with the same hem treatment as the pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase is folded and sewn creating a 4-inch wide self-hem. A decorative stitch with the appearance of satin stitch embroidery is sewn over the finished hem. This merrow stitching, which has sometimes been referred to as a baratta stitch; bourdon stitch or satin stitch, is considered embroidery.

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 appliqué 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 appliqué 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 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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