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NY 888836




August 24, 1993

CLA-2-63:S:N:N6:349 888836

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.31.2040; 6302.22.2020; 6302.32.2040

Ms. Gail T. Cumins
Sharretts, Paley. Carter & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: The tariff classification of sheet sets from Thailand.

Dear Ms. Cumins:

In your letter dated July 30, 1993, on behalf of The Morgan Group Inc., you requested a tariff classification ruling.

The submitted samples are printed or dyed sheet sets which will be made in either a 60 percent cotton and 40 percent polyester woven fabric or a chief weight polyester (e.g. 55 percent polyester and 45 percent cotton) blended woven fabric. Rolls of woven printed or dyed fabric are made in Pakistan and shipped to Thailand where they are cut to both length and width and made into a sheet set.

The floral printed set contains a flat sheet that has a 4 inch ruffle sewn to the top edge. A row of piping has been inserted into the seam. The other three edges have been hemmed. The fitted sheet is elasticized at the four corners and all four sides have been hemmed. The pillowcases are folded and sewn on two edges and hemmed around the opening.

The dyed sheet set contains a flat sheet with a row of piping inserted into a seam 4 inches from the top edge. All edges of the sheet have been hemmed. The fitted sheet is fully elasticized at the top and bottom and has been hemmed on the sides. The pillowcases are folded and sewn on two edges and hemmed around the opening. Both the dyed and printed sets have been substantially transformed and are considered a product of Thailand. As requested the sheet sets are being returned.

The applicable subheading for the printed sheet set made of a cotton and polyester blend will be 6302.21.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: sheets: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the dyed sheet set made of a cotton and polyester blend will be 6302.31.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other... sheets: not napped. The rate of duty is 7.6 percent ad valorem.

The applicable subheading for the printed sheet set made of chief weight polyester will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets. The rate of duty is 13 percent ad valorem.

The applicable subheading for the dyed sheet set made of chief weight polyester will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... sheets: not napped.

The printed or dyed sheets made of a cotton and polyester blend fall within textile category designation 361 and the pillowcase within textile category designation 360. The printed or dyed sheet and pillowcase made of chief weight polyester fall within textile category designation 666. Based upon international trade agreements, products of Thailand are subject to visa requirements.

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.

Sincerely,

Jean F. Maguire
Area Director

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