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NY C86880

May 28, 1998

CLA-2-63:RR:NC:TA:349 C86880


TARIFF NO.: 6302.22.1040; 6302.22.2020

Mr. John Dellinger
13315 Carowinds Boulevard
Suite Q
Charlotte, NC 28273

RE: The tariff classification of a flat sheet and fitted sheet from Indonesia.

Dear Mr. Dellinger:

In your letter dated April 28, 1998 you requested a classification ruling on behalf of Revman Industries.

The instant samples are a flat sheet and fitted sheet. Both sheets are made from 48 percent cotton and 52 percent polyester woven fabric. The fabric is printed with a small leaf pattern The edges on the length side of the flat sheet are selvedge. The bottom edge is hemmed and a seven inch wide strip of contrasting fabric has been sewn to the top edge. A strip of piping has been inserted into the seam between the extension and the edge of the sheet. The fitted sheet has a piece of elastic sewn along the edges. The sheets are imported separately.

The applicable subheading for the flat sheet will be 6302.22.1040, 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 man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: not napped. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the fitted sheet will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... sheets. The duty rate will be 12.4 percent ad valorem.

The flat and fitted sheets fall within textile category designation 666. Based upon international textile trade agreements products of Indonesia 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. 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 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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