Classification of bed linen; classifiable in Heading 6302

HQ 089221 July 31, 1991 CLA-2 CO:R:C:T 089221 CC CATEGORY: Classification TARIFF NO.: 6302.31.2040 Mr. Patrick Lee Attorney in Fact Daher America 20 Adrian Court Burlingame, CA 94010 RE: Classification of bed linen; classifiable in Heading 6302 Dear Mr. Lee: This letter is in response to your inquiry of March 28, 1991, requesting the tariff classification of bed linen. A sample was submitted for examination. FACTS: According to your submissions, the submitted merchandise is an insert used to cover the open work areas of duvet embroidery so that a comforter or blanket cannot be seen. It is manufactured of 100 percent cotton woven fabric with all the edges turned and hemmed. The imported merchandise will measure 86 inches by 86 inches, 68 inches by 86 inches, and 86 inches by 104 inches. After importation it will be loosely inserted into duvet covers and permanently attached. ISSUE: Whether the merchandise at issue is classifiable as sheets within Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6302, HTSUSA, provides for bed linen, among other articles. Included within this heading are sheets. The submitted merchandise is made of the cotton woven fabric typical of that used for sheets. In addition, it has the dimensions, color, design, and appearance typical of many sheets. We believe that the submitted sample is indistinguishable from a sheet. Although the merchandise at issue may be used as parts of duvet covers after importation, at the time of importation this merchandise is best described as sheets. Therefore this merchandise is classifiable as sheets within Heading 6302. HOLDING: The submitted merchandise is classified under subheading 6302.31.2040, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, of cotton, other, sheets, not napped. The rate of duty is 7.6 percent ad valorem, and the textile category is 361. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division