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NY E88104




October 15, 1999

CLA-2-63:RR:NC:TA:349 E88104

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020

Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, New York 10004

RE: The tariff classification of sheets from China.

Dear Ms. Polito:

In your letter dated October 5, 1999 you requested a classification ruling on behalf of Natural Feather & Textile Co.

The instant samples, identified as A, B and C, are unfinished sheets. All of the sheets are made from 100 percent cotton woven fabric. Sample A is an unfinished flat sheet that measures 68 x 100 inches. One width end has a hem, which has been created by folding the fabric over itself and sewing the hem in place. The other three edges are unfinished. After importation the other edges will be hemmed. Sample B and C are unfinished fitted sheets that measure 70 x 76 inches. Fifteen inch squares of fabric have been cut from the corners of both sheets creating a twelve-sided figure. After importation the sheet will be finished by sewing the corners, adding elastic and hemming all four sides. As requested the samples are being returned.

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

The unfinished flat sheet has a 4-inch wide top hem. Simple hemming along the other three sides will make this item a twin size flat sheet. The two unfinished fitted sheets are sized to make a twin size fitted sheet and due to the four cut out corners they could not be used for any other purpose. Given the general appearance of the submitted samples and the stated finishing operations, it is clear that these unfinished sheets have the essential character of the finished flat and fitted sheets.

The applicable subheading for the flat and fitted sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table line, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 7.2 percent ad valorem.

All of the sheets fall within textile category designation 361. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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