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NY L83612




April 15, 2005

CLA-2-63:RR:NC:N3:349 L83612

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020; 6302.31.9010; 6302.31.9020; 6302.39.0030

Mr. Angel Rodriquez
Panalpina, Inc.
1776 On-The-Green
67 Park Place
Morristown, NJ 07960-7103

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

Dear Mr. Rodriquez:

In your letter dated March 23, 2005 you requested a classification ruling on behalf of Vijayeswari USA LLC.

You submitted samples of three pillowcases, items VT-PC-10212, VT-PC-10216 and VT-PC-10214. You will also be importing flat sheets. The hem treatment on the flat sheets will be the same as the pillowcases. Items VT-PC-10212 and VT-PC-10216 are made from 100 percent cotton woven fabric. Item VT-PC-10214 is made from 55 percent linen and 45 percent cotton woven fabric. All three styles have a European side closure. The pillowcases are folded and sewn along two sides with a slit opening along the fourth. The face side of the open end of Item VT-PC-10212 features a scalloped edge and a 3.5-inch decorative embroidered design. The finished hem on the face side of Item VT-PC-10216 has been folded and sewn creating the appearance of piping. The face side of the hem of Item VT-PC-10214 features four rows of picot embroidery.

The applicable subheading for item VT-PC-10212 will be 6302.31.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The duty rate will be 20.9.percent ad valorem.

The applicable subheading for the flat sheet made with VT-PC-10212 hem treatment will be 6302.31.5020, HTS, which provides for provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the item VT-PC-10216 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 6.7 percent ad valorem.

The applicable subheading for the flat sheet made with the VT-PC-10216 hem treatment will be 6302.31.9020, 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 6.7 percent ad valorem.

The applicable subheading for item VT-PC-10214 and the flat sheets made with that hem treatment will be 6302.39.0030, 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 4.3 percent ad valorem.

The cotton pillowcases, items VT-PC-10212 and VT-PC-10216, fall within textile category designation 360. The flat sheets made similar to items VT-PC-10212 and VT-PC-10216 fall within textile category designation 361. The pillowcase, item VT-PC-10214 and flat sheet made in that style, falls within textile category designation 899. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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