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NY J88173

September 5, 2003

CLA-2-63:RR:NC:TA:349 J88173


TARIFF NO.: 6302.21.5020

Ms. Joyce E. Jones
American Pacific Enterprises LLC
3901 Gantz Road, Suite A
Grove City, OH 43123

RE: The tariff classification of a bed sheet from China or Pakistan

Dear Ms. Jones:

In your letter dated August 27, 2003 you requested a classification ruling.

The submitted sample is a portion of a flat sheet. The body of the sheet is made from a printed 100 percent cotton woven fabric. The header or cuff is made from a solid color piece of 100 percent cotton woven fabric that is folded to form the 4-inch wide top hem. A separate strip of ¾-inch wide fabric, referred to as ladder tape/faggoting, attaches the body and cuff. The center of this strip of fabric features cutwork embroidery that resembles the rungs of a ladder. The body, cuff and embroidered strip are sewn together to give the appearance that the cuff and body are joined by the embroidery stitches.

In your letter you suggest classification under subheading 6302.21.9020 as bed linen that does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. As noted above, the submitted flat sheet contains decorative embroidery.

The applicable subheading for the bed sheet will be 6302.21.5020, 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 cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 21.2 percent ad valorem.

The bed sheet falls within textile category designation 361. Based upon international textile trade agreements products of China and Pakistan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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