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NY C88256

June 17, 1998

CLA-2-63:RR:NC:TA:349 C88256


TARIFF NO.: 6302.10.0010

Ms. Rheci Abustan

CHF Industries, Inc.

One Park Avenue

New York, NY 10016

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of knit sheet sets from Mexico; Article 509

Dear Ms. Abustan:

In your letter dated May 21, 1998 you requested a ruling on the status of knit sheet sets from Mexico under the NAFTA.

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. The fabric is knit in Mexico from yarns of Mexican origin. Although you do not so state, it is assumed that the cotton was grown in Mexico. All dyeing, finishing, cutting and sewing is performed in Mexico. Three edges of the flat sheet are hemmed. Sewn along the fourth edge is a three inch wide 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 as requested.

The applicable subheading for the flat sheet, fitted sheet and pillowcase will be 6302.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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.

The knit sheet sets, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1.4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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.


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