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NY N026487





May 5, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.5020

Ramesh
Kadri Wovens
Plot # NN1, P.V. Palayam P.O.
Perundurai – 638 052
Tamil Nadu, India

RE: The tariff classification of flat sheets from India

Dear Mr. Ramesh:

In your letter dated April 22, 2008 you requested a classification ruling.

You submitted five representative hem treatments for flat sheets (Options 1-5). All of the sheets will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. Option 1 features an approximately 3.5 inch wide top hem with a zigzag satin stitch. It is the only stitch holding the hem. The zigzag satin stitch is required to complete the hem and following Headquarters Ruling Letter 955576, is considered functional and does not constitute embroidery.

Option 2 has a 4-inch self hem held in place with a row of simple needle stitching. A decorative zigzag satin stitch is embroidered and sewn over the finished hem.

Option 3 contains a 4.5 inch wide self hem held in place with a single needle stitch. Five “ribs” in the wide hem are part of the weave and although they have the appearance of satin stitch embroidery the sample is not embroidered.

Option 4 features a 5 inch wide self hem. The hem is held in place by a single needle stitch. The face of the hem is folded to create a small flap. The stripe effect on the face of the hem is created in the weave. The hem treatment is not considered embroidery.

Option 5 has a 5 inch wide self hem held with a single needle stitch. Two wide “ribs” and 4 narrow “ribs” in the face of the hem are created by coarser yarns. The coarser yarns are laid in during the weaving process. The coarser yarns are not considered embroidery.

The applicable subheading for Option 2 will be 6302.31.5020, 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 sheets. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for Options 1, 3, 4 and 5 will be 6302.31.9020, HTSUS, which 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/.

All of the sheets fall 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. 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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