The tariff classification of flat sheets from Pakistan

N012702 June 22, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9020 Mike Choi MKC Customs Brokers Int’l, Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of flat sheets from Pakistan Dear Ms. Await: In your letter dated June 6, 2007 you requested a classification on behalf of Neworld Inc. The submitted samples, described as Yarn Dyed Jacquard Style # BTL J-T-400 and Solid Dyed Style # BTL-S T-400, are flat sheets. Both sheets are made from 100 percent cotton woven fabric. Both styles feature a 4-inch wide self-turned hem that is held in place by a decorative stitch sometimes referred to as a hemming stitch or a picot stitch. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitch is not considered embroidery. The applicable subheading for the fitted sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The flat sheets fall within textile category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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