The tariff classification of a turn sheet from Sweden.Dear Mr. Langenskiold:In your letter dated August 15, 1999, received by this office on September 3, 1999, you requested a tariff classification ruling.The submitted sample, identified as "ELIGLIDE", is a turn sheet used to give hospital patients increased mobility in bed. The sheet is made from a 50 percent polyester and 50 percent cotton woven fabric. Two edges are hemmed and the other two are selvedge. Sewn to the middle section of the sheet is a 100 percent polyester woven satin fabric. The instant sheet measures approximately 40 x 84 inches. It is placed across the bed with the sliding surface turned upwards over the bottom sheet. The patient alone or with the aid of a nurse may easily change position due to the reduced friction between the sliding surface and the patient’s clothing. If the patient is to be turned with the aid of a draw-sheet, this is placed on top of the "ELIGLIDE". The applicable subheading for the turn

NY E86955 September 29, 1999 CLA-2-63:RR:NC:TA:349 E86955 CATEGORY: Classification TARIFF NO.: 6302.32.2060 Mr. Lars Langenskiold Scan Medical, Inc P.O. Box 1089 Belvedere, CA 94920 RE: The tariff classification of a turn sheet from Sweden. Dear Mr. Langenskiold: In your letter dated August 15, 1999, received by this office on September 3, 1999, you requested a tariff classification ruling. The submitted sample, identified as “ELIGLIDE”, is a turn sheet used to give hospital patients increased mobility in bed. The sheet is made from a 50 percent polyester and 50 percent cotton woven fabric. Two edges are hemmed and the other two are selvedge. Sewn to the middle section of the sheet is a 100 percent polyester woven satin fabric. The instant sheet measures approximately 40 x 84 inches. It is placed across the bed with the sliding surface turned upwards over the bottom sheet. The patient alone or with the aid of a nurse may easily change position due to the reduced friction between the sliding surface and the patient’s clothing. If the patient is to be turned with the aid of a draw-sheet, this is placed on top of the “ELIGLIDE”. The applicable subheading for the turn sheet will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…other: other. The rate of duty will be 12.2 percent ad valorem. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division