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NY C86378

April 28, 1998

CLA-2-63:RR:NC:TA:349 C86378


TARIFF NO.: 6302.10.0010

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of knit sheet set from Mexico.

Dear Ms. Abustan:

In your letter dated April 6, 1998 you requested a tariff classification ruling.

The submitted twin sized set consists of a solid yellow fitted sheet, flat sheet and one pillowcase. These items will be made from 100 percent cotton jersey knit fabric. Three edges of the flat sheet are hemmed. Sewn along the fourth edge is a three inch contrasting border. The fitted sheet has a piece of elastic sewn along the edges. The pillowcase is sewn on three sides and the fourth has a slit opening used to accommodate the insertion of a pillow. The slit opening is finished with the same contrasting border as the flat sheet. In your letter, you indicate that the full, queen and king size sets will contain two pillowcases. The submitted sheet set is being returned to you.

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 general duty rate will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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