The tariff classification of a fitted sheet from China

N248841 January 14, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2040 Mr. Maxwell Cohen AFRESHeet, LLC 666 Greenwich Avenue-PH22 New York, NY 10013 RE: The tariff classification of a fitted sheet from China Dear Mr. Cohen: In your letter dated December 8, 2013, received by this office on December 20, 2013, you requested a tariff classification ruling. The submitted item is a representative sample of a product referred to as AFRESHeet. It is a fitted sheet for a twin XL bed and is made from 100 percent polyester non-woven fabric. The fully elasticized sheet is not napped or printed. The top surface consists of seven removable layers of fabric. Although sewn on they are designed to be removed and disposed of as each layer gets dirty. In your letter you note that the manufacturer suggests classification of the item under subheading 6304.19.30, HTSUS. That provision provides for bedspreads. Your item is used as a fitted sheet on a bed and will be classified as bed linen. The applicable subheading for the fitted sheet will be 6302.32.2040, Harmonized Tariff Schedule of the United States (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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division