The tariff classification of a flat sheet from Pakistan and India

N034694 August 13, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9020; 6302.32.2040 Joe Santana John F. Kilroy Co., Inc. One Cross Island Plaza, Suite 203E Rosedale, NY 11422-1400 RE: The tariff classification of a flat sheet from Pakistan and India Dear Mr. Santana: In your letter dated July 21, 2008 you requested a classification ruling on behalf of Croscill Home Fashions. You will be importing a flat sheet. A swatch of the flat sheet was submitted with you request. The sheet will be made from either 100 percent cotton, 100 percent man-made fibers, chief weight cotton or chief weight man-made fiber woven fabrics. The fabric is not printed or napped. The top hem of the flat sheet has a 4-inch wide self hem that is held by a stitch that you refer to as faggoting. This stitch may also be referred to as a hemstitching or picot stitching. Although decorative , this is the only stitch holding the hem. 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 stitching on the flat sheet is not considered embroidery. The applicable subheading for the flat sheet (100 percent cotton and chief weight cotton) 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. The applicable subheading for the flat sheet (100 percent man-made fibers or chief man-made fibers) will be, 6302.32.2040, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…sheets: not napped. The rate of duty will be 11.4 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 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