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NY 890189





September 30, 1993

CLA-2-63:S:N:N6:349 890189

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.22.2010; 6302.22.2020

Mr. Paul Garceau
A.N. Deringer, Inc.
RD #1 Box W432
Alexandria Bay, New York 13607

RE: The tariff classification of bed set from Canada.

Dear Mr. Garceau:

In your letter dated September 7, 1993, on behalf of Walter H. Harmon (85) Ltd. you requested a tariff classification ruling.

The submitted sample is a toddler bed set designed to fit a 27 by 52 inch mattress. The set is made from a 50 percent polyester and 50 percent cotton woven printed fabric and consists of a flat sheet, fitted sheet and a pillowcase. The fitted sheet uses pockets rather than elastic to secure itself to the mattress. The flat and fitted sheets are sewn together at the bottom edge. The pillowcase measures approximatley 21-1/4 inches by 28 inches and has an opening at one end for the insertion of a pillow. All non-selvage edges as well as all seams are finished with seam tape and overlock stitching.

The applicable subheading for the pillowcase will be 6302.22.2010, 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 man-made fibers: other... pillowcases. The rate of duty will be 13 percent ad valorem.

The applicable subheading for the sheets 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 will be 13 percent ad valorem.

Goods classifiable under subheading 6302.22.2010 and 6302.22.2020, HTS, which have originated in the territory of Canada, will be entitled to a 6.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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