The tariff classification of a flat sheet and pillowcase from India, Pakistan, China and Indonesia.

NY J80492 February 11, 2003 CLA-2-63:RR:NC:TA:349 J80492 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Kirit Patel Venus Home Fashions P.O. Box 50580 Irvine, CA 92619-0580 RE: The tariff classification of a flat sheet and pillowcase from India, Pakistan, China and Indonesia. Dear Mr. Patel: In your letter dated January 28, 2003 you requested a classification ruling. You submitted a piece of fabric with a hem treatment referred to as a “Z” stitch hem, as a representative sample of the pillowcase and flat sheet that you intend to import. Both items will be made from either 100 percent cotton woven fabric or 55 percent cotton and 45 percent polyester woven fabric. The open end of the pillowcase and the top edge of the sheet will feature a 3-inch wide hem. The single stitch that holds this hem also forms a pleat that gives the appearance of piping. The pleat and the “Z” stitch hem are not considered a form of embroidery, edging or trimming. 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 6.8 percent ad valorem. The applicable subheading for the sheet will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.8 percent ad valorem. The pillowcase falls within textile category designation 360. The sheet falls within textile category designation 361. Based upon international textile trade agreements textile category designations 360 and 361 from Pakistan, India, China and Indonesia 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