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NY J89211




October 7, 2003

CLA-2-63:RR:NC:TA:349 J89211

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.32.2020; 6302.32.2040; 6302.39.0030

Ms. Connie Wang
Unique Performance Inc.
375 Sylvan Avenue
Englewood Cliffs, NJ 07632

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

Dear Ms. Wang:

In your letter dated September 15, 2003 you requested a classification ruling.

You will be importing pillowcases and sheets. A sample of the top hem of a sheet was submitted. The pillowcases and sheets will be made from either 100 percent cotton, 55 percent polyester and 45 percent cotton, 55 percent ramie and 45 percent cotton or 55 percent silk and 45 percent cotton. The fabric is woven, not printed and not napped. You indicate that the sheets will measure 66 x 115 inches and the pillowcases will measure 20 x 30 inches. It is assumed that the sheets and pillowcases will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The applicable subheading for the pillowcases (cotton) will be 6302.31.9010, 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 pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the sheets will be 6302.31.9020 (cotton), 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 6.8 percent ad valorem.

The applicable subheading for the pillowcases (chief weight polyester) will be 6302.32.2020, HTS, which provides for of man-made fibers: other pillowcases, other than bolster cases: not napped. The rate of duty will be 11.6 percent ad valorem.

The applicable subheading for the sheets (chief weight polyester) will be 6302.32.2040, HTS, which provides for of man-made fibers: other sheets: not napped. The rate of duty will be 11.6 percent ad valorem.

The applicable subheading for the pillowcases and sheets (chief weight ramie and chief weight silk) will be 6302.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of other textile materials other: other. The duty rate will be 4.7 percent ad valorem.

The cotton pillowcases fall within textile category designation 360. The cotton sheets fall within textile category designation 361. The chief weight polyester pillowcases and sheets fall within textile category designation 666. The chief weight ramie and chief weight silk pillowcases and sheets fall within textile category designation 899. Based upon international textile trade agreements products of China falling within categories 360, 361 and 666 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.

Sincerely,

Robert B. Swierupski
Director,

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