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NY I80264

April 22, 2002

CLA-2-63:RR:NC:TA:349 I80264


TARIFF NO.: 6302.22.2010; 6302.22.2020

Ms. Judith Salehzadeh
American Overseas Transport Ltd
165 Hansen Ct. Ste. 110
Wood Dale, IL 60191

RE: The tariff classification of sheets and pillowcase from China.

Dear Ms. Salehzadeh:

In your letter dated March 20, 2002 you requested a classification ruling on behalf of Genie B’s Specialties Inc.

The submitted sample consists of sheets and a pillowcase. The sheets and pillowcase are made from 50 percent cotton and 50 percent polyester woven printed fabric. The pillowcase features a slit opening along one end. A piece of elastic is sewn along the entire edge of the fitted sheet. Sewn to one end of the fitted sheet is a flat sheet. The top hem and sides of the flat sheet are finished with an overlock stitch. The items do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

Please note, due to the fact that the sheets and pillowcase will be constructed of a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The sheets and pillowcase will be classified as if they consisted wholly of that one textile material which is covered by the heading that 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 sheets and pillowcase 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 they may be reclassified by Customs at that time. .

The applicable subheading for the pillowcase will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other pillowcases. The duty rate will be 11.7 percent ad valorem.

The applicable subheading for the sheets will be 6302.22.2020, HTS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of man-made fibers: other sheets. The duty rate will be 11.7 percent ad valorem.

The pillowcase and sheets fall within textile category designation 666. 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 646-733-3043.


Robert B. Swierupski

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