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NY 888853





August 11, 1993

CLA-2-63:S:N:N6:349 888853

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.2020; 6302.31.2040

Ms. Sandra Kutz
World Commerce Services, Inc.
P.O. Box 66593
O'hare Field
Chicago, Illinois 60666

RE: The tariff classification of a pillowcase and fitted sheet from Pakistan.

Dear Ms. Kutz:

In your letter dated August 2, 1993, on behalf of Eastern Imports, you requested a tariff classification ruling.

You submitted a white pillowcase and fitted sheet. Both will be made of 100 percent cotton woven fabric. The rolls of bleached cotton fabric are manufactured in Bangladesh and shipped to Pakistan. In Pakistan the fabric is cut to length and width and sewn to form the sheet and pillowcase. The pillowcase is folded in half and sewn on two sides with an opening on the fourth to accommodate a pillow. The pillowcase measures 20-3/4 by 30-1/2 inches. The fitted sheet measures 32-1/2 inches by 78 inches. There is a strip of elastic sewn to the edge at the top and bottom of the sheet to provide a proper fit. The side edges have been hemmed. These items have undergone a substantial manufacturing process and are considered products of Pakistan.

The applicable subheading for the pillowcase will be 6302.31.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other... pillowcases, other than bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the fitted sheet 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 will be 7.6 percent ad valorem.

The pillowcase falls within textile category designation 360 and the flat sheet falls within textile category designation 361. Based upon international trade agreements, products of Pakistan are subject to visa and quota 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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