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

NY J89639 October 15, 2003 CLA-2-63:RR:NC:TA:349 J89639 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9020 Ms. Joyce E. Jones American Pacific Enterprises, LLC 3901 Gantz Road Grove City, Ohio 43123 RE: The tariff classification of a pillowcase and sheet from China, India and Pakistan Dear Ms. Jones: In your letter dated October 2, 2003 you requested a classification ruling. You submitted samples of a pillowcase, item number PWC214311, and a flat sheet, item number FLS214311. The pillowcase and sheet are made from 100 percent cotton woven fabric. The fabric is printed and not napped. The pillowcase is folded and sewn along the bottom and one side. The opening for the pillow is hemmed. The flat sheet is hemmed on all four sides. The hem at the opening of the pillowcase and the hem at the top of the flat sheet are folded to form a tuck or pleat along the edge. The cuff or hem is then held in place with a single row of stitching. The pillowcase and sheet do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: 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 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The duty rate will be 6.8 percent ad valorem. The pillowcase falls within textile category designation 360 and the sheet falls within textile category designation 361. Based upon international textile trade agreements products of China, India and 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 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