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NY 803158

October 28, 1994

CLA-2-63:S:N:N6:349 803158


TARIFF NO.: 6302.31.2030

Mr. Marvin Maltz
Abel Unlimited Inc.
1756 North Congress Avenue
West Palm Beach, FL 33409

RE: The tariff classification of flannel bed sheets from China; the tariff classification and status under the North American Free Trade Agreement (NAFTA), of flannel bed sheets from Mexico; Article 509

Dear Mr. Maltz:

In your letter dated October 7, 1994, you requested a ruling on the tariff classification of flannel bed sheets from China or Mexico and the status of flannel bed sheets from Mexico under the NAFTA.

The submitted sample is a 100 percent cotton woven flannel bed sheet. You state that the flat sheet measures 70 inches by 90 inches. The napped sheet is hemmed at the top and bottom while the side edges are selvage. You note in your request that, whether made in China or Mexico, all manufacturing processes will be performed in each country.

The applicable tariff provision for the flannel bed sheet will be 6302.31.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: sheets: napped. The general rate of duty will be 7.6 percent ad valorem.

The flannel bed sheet, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 7 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Flannel bed sheets fall within textile category designation 361. Based upon international textile trade agreements products of China 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. 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 Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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