The tariff classification of flat sheets from India and China

N028502 June 2, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9020 Michael Pipitone John F. Kilroy Co., Inc. 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of flat sheets from India and China Dear Mr. Pipitone: In your letter dated May 14, 2008 you requested a classification ruling on behalf of Croscill Inc. You will be importing flat sheets. A swatch of the flat sheets (sample 1 and sample 2) were submitted with you request. The sheets will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. Sample # 1, referred to as an 8 pleat band, has a 2-inch wide banded or cuffed hem. The band or cuff is made from a face fabric that contains 8 rows of pleats or tucks with a plain fabric on the back. The hem treatment used on the sheet is not considered embroidery, edging or trimming. Sample # 2, referred to as a 7 pleat band, has a 4 inch wide hem. The hem consists of a 2 inch wide band of folded fabric which is sewn to a 2 inch wide strip of fabric that contains 7 pleats or tucks. The fabric is then sewn to the body of the sheet. The hem treatment used on the sheet is not considered embroidery, edging or trimming. The applicable subheading for both flat sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 sheets fall 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