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NY 891212

October 29, 1993

CLA-2-63:S:N:N6:349 891212


TARIFF NO.: 6303.91.0000; 6302.31.1040

Mr. William T. Clune
Emery Customs Brokers
One John James Audubon Parkway
Suite 110
Amherst, NY 14228

RE: The tariff classification of a bed skirt and flat sheet from Brazil.

Dear Mr. Clune:

In your letter dated September 29, 1993, on behalf of Silver Rain Inc. you requested a tariff classification ruling.

The submitted samples are a bed skirt style no. DR104/2 and a flat sheet. The white bed skirt is made from a 100 percent cotton woven fabric. The item consists of a main panel and a ruffled skirt. The rectangular main panel measures approximately 36 inches by 72 inches and will lay between the box spring and mattress of a bed. Sewn along the side and bottom edges of the main panel is the ruffled skirt. The ruffled skirt measures approximately 16-1/2 inches wide and will hang to cover the bed's box spring and rails. The edge of the ruffle is finished with a floral lace edging and a cutwork bow design.

The white flat sheet is made from 100 percent cotton woven fabric and measures approximately 82 inches by 100 inches. Three edges are hemmed and the fourth edge is finished with a floral lace edging. Above the floral lace trim is a bow and floral cutwork design. The bed skirt and flat sheet are being returned.

The applicable subheading for the bed skirt will be 6303.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The rate of duty will be 11.7 percent ad valorem.

The applicable subheading for the flat sheet will be 6302.31.1040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: not napped. The rate of duty is 23.8 percent ad valorem.

The bed skirt falls within textile category designation 369 and the flat sheet falls within textile category designation 361. Based upon international trade agreements, products of Brazil 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.


Jean F. Maguire
Area Director

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