The tariff classification of a pillowcase and flat sheet from Turkey.

NY G83383 November 9, 2000 CLA-2-63:RR:NC:TA:349 G83383 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 65 Broad Street New York, NY 10004 RE: The tariff classification of a pillowcase and flat sheet from Turkey. Dear Mr. Kamnitz: In your letter dated October 16, 2000 you requested a classification ruling on behalf of Crown Crafts, Inc. The submitted samples, identified as style CKH 15140, are a pillowcase and flat sheet. Both items are made from 100 percent cotton woven fabric. The pillowcase is folded over and sewn on two sides. The fourth side is left open to allow the insertion of a pillow. The flat sheet will be hemmed on all four sides. Both the open end of the pillowcase and the top edge of the flat sheet feature three rows of pleats approximately 3 inches from the finished edge. These pleats are not considered a form of embroidery, edging or trimming. As requested the samples are being returned. 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 pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. Based upon international textile trade agreements products of Turkey falling within category 361 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