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NY F89240

July 20, 2000

CLA-2-63:RR:NC:TA:349 F89240


TARIFF NO.: 6302.60.0030; 6307.10.2027; 6302.22.2020

Mr. William J. Marston
Davies, Turner & Co.
755 North Route 83, Suite 221
Bensenville, IL 60106

RE: The tariff classification of washcloths, dishcloth and flat sheet from Pakistan.

Dear Mr. Marston:

In your letter dated June 26, 2000 you requested a classification ruling on behalf of Burbank Food and Liquors.

You submitted samples of washcloths and a dishcloth. Also, submitted were representative fabric swatches used to make a flat sheet. The washcloths identified as article nos. 1-3, are all made from 100 percent cotton terry toweling fabric. The edges feature an overcast stitch and they all measure approximately 12 inches square. The dishcloth, identified article no. 4, is made from a much lighter and loosely woven cotton terry fabric. All of the edges are hemmed and it measures approximately 11 x 12 inches.

The flat sheet identified as article no. 5 will be made from 50 percent polyester and 50 percent cotton woven fabric. The fabric will be printed with various floral designs. You have indicated that the sheet will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The finished sheet will measure 68 x 72 inches. Please note, due to the fact that the flat sheet will be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The flat sheet will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The flat sheet may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the washcloths will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton other. The duty rate will be 9.6 percent ad valorem.

The applicable subheading for the dishcloth will be 6307.10.2027, HTS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: dish cloths: of cotton. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for the flat sheet will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: other sheets. The duty rate will be 12 percent ad valorem.

The sheet falls within textile category designation 666. The washcloths and dishcloth fall within category designation 369-O. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Presently, products of Pakistan in category designation 369-O are not subject to the requirement of quota or 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.


Robert B. Swierupski

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