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NY 883705

March 19, 1993

CLA-2-63:S:N:N6: 349 883705


TARIFF NO.: 6302.21.2040

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

RE: The tariff classification of a fitted crib sheet from Canada.

Dear Mr. Garceau:

In your letter dated March 4, 1993, on behalf of Walter H. Harmon (85), Limited, you requested a tariff classification ruling.

You submitted a fitted crib sheet. The fitted sheet is made of 65 percent polyester and 35 percent cotton woven fabric and it measures approximately 22 inches by 42 inches. It is printed with a balloon, rabbit, dog, and bear pattern in blue, pink and yellow. There is a strip of elastic sewn to the edge at the top and bottom of the sheet to provide a proper fit. The sides have a selvage edge.

The applicable subheading for the fitted sheet 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.

Goods classifiable under subheading 6302.21.2040, HTS, which have originated in the territory of Canada, will be entitled to a 3.8 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.


Jean F. Maguire
Area Director

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