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NY 886275

June 3, 1993

CLA-2-63:S:N:N6:349 886275


TARIFF NO.: 6302.10.0010; 6307.90.9986

Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of a sheet and pillow shells from Pakistan.

Dear Mr. Ramirez:

In your letter dated May 17, 1993, on behalf of American Dawn Inc., you requested a tariff classification ruling.

The submitted samples consist of a fitted sheet and two pillow shells. The twin sized sheet is made from a 55 percent cotton and 45 percent polyester knit fabric. Self fabric capping finishes the edges on all four sides.

The two pillow shells are made from a woven fabric which is stated to be composed of 50 percent cotton and 50 percent polyester. One shell is approximately 55 centimeters square and is made from a solid color fabric while the other is made from a floral print fabric and is approximately 43 centimeters square. Both shells have small 14 to 15 centimeter unfinished openings in the side seams. After importation, the shells will be stuffed and the openings will be sewn closed.

The applicable subheading for the fitted sheet will be 6302.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen: bed linen, knitted or crocheted.. of cotton. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the pillow shells will be 6307.90.9986, HTS, which provides for other made up articles, including dress patterns: other: other: other. The rate of duty will be 7 percent ad valorem.

The fitted sheet falls within textile category designation 362. Based upon international trade agreements, products of Pakistan are subject to quota and visa requirements. No textile category is currently assigned to merchandise classified under subheading 6307.90.9986, HTS. Please note that even a slight change in the component material weight breakdown of the shells may affect the classification and the quota and visa status.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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