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NY N024925





April 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.32.2020; 6304.92.0000; 6304.93.0000

Kirit D Patel
Venus Textiles
PO Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of a flat sheet and pillow sham from China, India and Pakistan

Dear Mr. Patel:

In your letter dated March 11, 2008 you requested a classification ruling.

The submitted samples are a flat sheet and Euro sham. Both items are made from a woven, not napped and not printed fabric. The fabric may be bleached white or dyed. The fiber content of the fabric will be 100 percent cotton or 60 percent cotton and 40 percent polyester or 100 percent polyester. The top portion of the flat sheet has a self hem. The 1inch wide top hem features 5 rows of straight stitching. The sham measures 26 x 26 inches. It has an overlapping flap closure on the back. The edges of the sham are finished with a flange that has the same 5 rows of stitching as the flat sheet.

The applicable subheading for the flat sheet if all cotton or chief weight cotton will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet 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 sheet if all polyester will be 6302.32.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for the Euro sham if all cotton or chief weight cotton will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the Euro sham if all polyester will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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 flat sheet all cotton or chief weight cotton falls within textile category 361. The flat sheet and sham all polyester falls within textile category designation 666. The sham all cotton or chief weight cotton falls within textile category designation 369. 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. 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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