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NY H82520

July 10, 2001

CLA-2-63:RR:NC:TA:349 H82520


TARIFF NO.: 6302.31.9010; 6302.31.9020

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

RE: The tariff classification of sheets and pillowcases from Vietnam.

Dear Mr. McManus:

In your letter dated June 8, 2001 you requested a classification ruling on behalf of Prominent U.S.A.

The submitted sheet set consists of one or two pillowcases and a flat sheet sewn to a fitted sheet. The flat sheet and fitted sheet were referred to as a “one-piece woven sheet”. The set is 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. A strip of self fabric is folded and sewn to the top edge of the flat sheet creating a 4-inch wide border or top hem. A pleat or tuck is sewn at the edge of the sheet where it joins the border piece. This pleat or tuck has the appearance of piping but it is not considered a form of embroidery, edging, trimming or piping. The top hem of the pillowcases will be finished in the same manner as the flat sheet.

Although referred to as a set, the instant merchandise does not meet the qualifications of “goods put up in sets for retail sale as the components of the set are classifiable within the same subheading. The “one-piece woven sheet ” 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” will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 25 percent ad valorem.

The applicable subheading for the pillowcases will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 25 percent ad valorem.

The sheet falls within textile category designation 361. The pillowcases fall within textile category designation 360. 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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