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NY A83682

May 31, 1996

CLA-2-63:RR:NC:TP:349 A83682


TARIFF NO.: 6302.32.2020; 6302.32.2040

Mr. Naishadh B. Patel
Patel International, Inc.
5830 Shakespeare Road
Columbia, South Carolina 29223

RE: The tariff classification of a pillowcase and sheets from India.

Dear Mr. Patel:

In your letter dated May 13, 1996 you requested a classification ruling.

You submitted a prototype sample of a white pillowcase sized to fit a standard pillow. In your letter you indicate you will also import sheets of the same construction. Both the pillowcases and bed sheets will be made in a woven blend of 50 percent cotton and 50 percent polyester fabric. This pillowcase is folded in half and sewn on two sides with a slit opening on the fourth used to accommodate the insertion of a pillow. The sheets will also be imported in standard sheet sizes. You have indicated that the sheets will not contain any embroidery, lace, braid, trimming, edging, piping or applique work. Due to the fact both the pillowcase and sheets are to be constructed of a 50/50 blend of fibers, it is to classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as , visa and quota requirements. The pillowcase and sheets may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the pillowcase will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The duty rate will be 12.7 percent ad valorem.

The applicable subheading for the sheets 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 duty rate will be 12.7 percent ad valorem.

Both the pillowcase and sheets fall within textile category designation 666. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

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. 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 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 212-466-5854.


Roger J. Silvestri

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