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NY C82217

December 18, 1997

CLA-2-63:RR:NC:TA:349 C82217


TARIFF NO.: 6302.10.0010

Mr. Richy Li
Canjoy Trading (USA) Corp.
11100 Valley Blvd.
El Monte Executive Plaza
Suite #310
El Monte, CA 91731

RE: The tariff classification of a flat sheet, fitted sheet and pillowcase from China.

Dear Mr. Li:

In your letter dated November 25, 1997 you requested a classification ruling on behalf of Fiber & Yarn Associates, Inc.

The submitted samples consists of a fitted sheet, flat sheet and one pillowcase. These items will be made from 100 percent cotton jersey knit fabric. All four edges of the flat sheet are hemmed. A piece of elastic is sewn along the edges of the fitted sheet. The pillowcase is sewn on three sides and the fourth has a slit opening used to accommodate the insertion of a pillow.

The applicable subheading for the flat sheet, fitted sheet and pillowcase will be 6302.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted... of cotton. The duty rate will be 7.1 percent ad valorem. The duty rate for 1998 will be 7 percent ad valorem.

All of the items fall within textile category designation 362. Based upon international textile trade agreements products of China are subject the requirement of quota and 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.

In your letter, you also inquire as to whether or not the instant 3-piece set will be considered one unit or three pieces for quota purposes. General Statistical Note 1(a)(xii) of the HTS states that persons making Customs entry shall provide, "the net quantity in the units specified herein for the classification involved and with the units noted." The "units of quantity" specified for the above subheading are "number and kilograms". According to Statistical Note 3 of Section XI, the unit of measure to be used when reporting imports of textiles to Customs Headquarters Quota Section shall be the first unit of quantity unless the second is underlined. In this case, the reporting quantity is "number" and the amount to be reported for a twin size 3-piece sheet set is 3. Similarly, 4 is the reporting amount for a 4-piece full, queen or king size sheet set.

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.


Robert B. Swierupski

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