The tariff classification of pillowcases and flat sheets from India.

NY J83640 May 6, 2003 CLA-2-63:RR:NC:TA:349 J83640 CATEGORY: Classification TARIFF NO.: 6302.31.5010; 6302.31.5020 Mr. Jim Clark Darrow Lane Textile Corp. 148 Darrow Lane Greenlawn, NY 11740 RE: The tariff classification of pillowcases and flat sheets from India. Dear Mr. Clark: In your letter dated April 11, 2003 you requested a classification ruling. You submitted various swatches with different hem treatments. These hem treatments will be used to finish the open end of pillowcases and the top edge of flat sheets. Both the pillowcases and sheets will be made from cotton woven fabric. Hem treatment MU-12 consists of a corded piping inserted in the seam that creates the hem. All of the other hem treatments, MU-1 through MU-11 and MU-14, consist of decorative stitches added over a finished hem. These decorative stitches are considered embroidery. The applicable subheading for the pillowcases (with the submitted hem treatments) will be 6302.31.5010, 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… pillowcases, other than bolster cases. The duty rate will be 21.2 percent ad valorem. The applicable subheading for the sheets will be 6302.31.5020, 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 21.2 percent ad valorem. The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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