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NY H89965

April 15, 2002

CLA-2-63:RR:NC:TA:349 H89965


TARIFF NO.: 6302.31.9020

Mr. Gayle E. Meagher
P.O. Box 17769
Denver, CO 80217

RE: The tariff classification of a crib sheet from India.

Dear Mr. Meagher:

In your letter dated March 20, 2002 you requested a classification ruling on behalf of Clouds and Stars, Inc.

The submitted sample is a crib sheet. The sheet is comprised of a base section and a top sheet that are zippered together. The sheet is made from 100 percent cotton woven fabric. The combination will encase the mattress in a manner similar to a mattress cover. It will fit a standard 27 x 52 inch crib mattress. You indicate that this item is a specially designed sheet to prevent strangulation or entanglement of an infant. Although designed to completely encase and cover a mattress, this item acts as a sheet for the bed and will be classified as such.

The applicable subheading for the crib sheet will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.9 percent ad valorem.

The sheet falls within textile category designation 361. Based upon international textile trade agreements products of India 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 646-733-3043.


Robert B. Swierupski

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