The tariff classification of a sheet and pillowcase from Pakistan.

NY I82667 June 25, 2002 CLA-2-63:RR:NC:TA:349 I82667 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.5010 Ms. Diane S. Long Revman Industries Inc. P.O. Box 10026 Greenville, SC 29603 RE: The tariff classification of a sheet and pillowcase from Pakistan. Dear Mr. Long: In your letter dated May 13, 2002 you requested a classification ruling. You a submitted a representative sample of a flat sheet and pillowcase identified as pattern “Classic Colors”. The sheets and pillowcases will be made from 100 percent cotton woven fabric. The completed hem at the top of the flat sheet and the hem at the open end of the pillowcase are finished with a decorative stitch sometimes referred to as “hemstitching”. This stitch, which is superimposed over a completed hem, is considered embroidery. The sheet and pillowcase will be packed separately. The applicable subheading for the flat sheet will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 21.5 percent ad valorem. The applicable subheading for the pillowcase will be 6302.51.5010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: 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 sheet falls within textile category designation 361. The pillowcase falls within textile category designation 360. 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