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NY H82028

May 31, 2001

CLA-2-63:RR:NC:TA:349 H82028


TARIFF NO.: 6302.31.5020

Mr. John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of sheets from Vietnam.

Dear Mr. McManus

This letter replaces New York Ruling Letter (NYRL) H80128, which you recently received. In reviewing that letter a clerical error in the duty rate contained in the ruling was identified. That clerical error has been corrected.

The submitted sample, identified as a “one-piece woven sheet set”, consists of a flat sheet sewn to a fitted sheet. The sheets are made from 55 percent cotton and 45 percent polyester woven fabric. The fitted sheet contains elastic around its entire perimeter. The flat sheet is sewn across the full length of the foot of the fitted sheet and part of each side. Piping has been inserted along the top hem of the flat sheet. The “one-piece woven sheet set” is considered a composite good and is reportable as a single unit of quantity for quota, visa and statistical purposes.

The applicable subheading for the “one piece woven sheet set” will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 90 percent ad valorem.

The sheet falls within textile category designation 361. Products of Vietnam are not currently subject to quota and visa restrictions.

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, 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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