The tariff classification of pillowcase and flat sheets from India.

NY L84544 June 1, 2005 CLA-2-63:RR:NC:N3:349 L84544 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Angel Rodriquez Panalpina, Inc. 67 Park Place Morristown, NJ 07960-7103 RE: The tariff classification of pillowcase and flat sheets from India. Dear Mr. Rodriquez: In your letter dated May 10, 2005 you requested a classification ruling on behalf of Vijayeswari USA LLC. The submitted sample, identified as Sample # VT-PC-10583, is a pillowcase. You will also import a flat sheet with the same hem treatment as the pillowcase. The pillowcase is stated to be made from 100 percent cotton woven fabric. The fabric is not printed or napped. It is sewn along two sides with an opening along one end . The open end has a European side closure. The pillowcase features a four inch wide banded hem. The hem has 11 rows of sewn down pleats or tucks. The 11th pleat creates the hem. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The flat sheets will have the same hem treatment as the pillowcase.   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 6.7 percent ad valorem. The applicable subheading for the flat sheet will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The pillowcase falls within textile category designation 360. The flat sheet falls within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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