The tariff classification of a duvet cover, sheets and pillowcase from India.

NY F89693 August 3, 2000 CLA-2-63:RR:NC:TA:349 F89693 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.9050 Ms. Rabia Tewari Delias 435 Hudson Street New York, NY 10014 RE: The tariff classification of a duvet cover, sheets and pillowcase from India. Dear Ms. Tewari: In your letter dated July 12, 2000 you requested a classification ruling. The submitted samples, referred to as “Celestial sheets” style no. 50104, consist of duvet covers, flat sheets, fitted sheets and a pillowcase. All of the items are made from 100 percent cotton woven fabric. The fabric is printed with an astronomical motif. The submitted duvet covers are sewn along three sides. The fourth side is open and has an internal flap and self-fabric ties. The flat sheets are hemmed on all four sides. The top and bottom portions of the fitted sheets are elasticized and the sides are hemmed. The sheets and duvet covers will be made in twin and full sizes. The pillowcase is sewn along three sides with a slit opening along the fourth. The applicable subheading for the pillowcase will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTS, 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 7.1 percent ad valorem. The applicable subheading for the duvet covers will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 7.1 percent ad valorem. The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. The duvet covers fall within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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