The tariff classification of pillowcases and sheets from Pakistan.

NY H87460 February 20, 2002 CLA-2-63:RR:NC:TA:349 H87460 CATEGORY: Classification TARIFF NO.: 6302.21.5010; 6302.21.5020 Mr. Karl F. Krueger Danzas AEI Customs Brokerage Services 29200 Northwestern Highway Southfield, MI 48034 RE: The tariff classification of pillowcases and sheets from Pakistan. Dear Mr. Krueger: In your letter dated January 25, 2002 you requested a classification ruling on behalf of Ultima Home Fashions. You submitted pillowcases and sheets. All of the pillowcases and sheets are made from 100 percent cotton woven fabric. The body panels of the pillowcase and flat sheet referred to as style Camberley are printed with a small floral pattern. A separate strip of fabric is folded and sewn to make a 4-inch wide hem along the top edge of the sheet and pillowcase. A piece of scalloped trim has been inserted in this seam. The body of the pillowcase and sheet in style Stratford is also printed with a small floral pattern. A separate strip of embroidered fabric is sewn to make a 3.5-inch wide hem along the top edge of the sheet and pillowcase. Piping cord has been inserted in this seam. The body of the pillowcase and sheet in style Sophia is printed with a stripe pattern. A separate strip of embroidered fabric is sewn to make a 6-inch wide hem along the top edge of the sheet and pillowcase. Piping cord has been inserted in this seam. The applicable subheading for the for all of the pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 21.5 percent ad valorem. The applicable subheading for the for all of the pillowcases will be 6302.21.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 21.5 percent ad valorem. All of the pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of Pakistan 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division