The tariff classification of a flat sheet from China or Pakistan.

NY K88108 July 30, 2004 CLA-2-63:RR:NC:TA:349 K88108 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Mr. Herbert Chavarria Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of a flat sheet from China or Pakistan. Dear Mr. Chavarria: In your letter dated July 22, 2004 you requested a classification ruling on behalf of Baltic Linen Co Inc. You submitted a sample of a flat sheet. The sheet is made from 100 percent cotton woven fabric. The top and bottom ends are hemmed and the sides are selvedge. A strip of fabric in a contrasting color is sewn in the seam of the top hem. This is considered piping. The applicable subheading for the 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 20.9 percent ad valorem.  The sheet falls within textile category designation 361. Based upon international textile trade agreements products of China 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