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NY L85968

July 12, 2005

CLA-2-63:RR:NC:TA:349 L85968


TARIFF NO.: 6302.10.0008; 6302.10.0020

Mr. Robert Doyle
Affimex Customs & Trade Services (ACTS) Inc. 450, Sainte-Helene
Montreal, Quebec
Canada H2Y 2L2

RE: The tariff classification of fitted sheets from Canada.

Dear Mr. Doyle:

In your letter dated June 15, 2005 you requested a tariff classification ruling on behalf of Textiles Absorb-Plus Inc.

You submitted samples of fitted sheets. Style 053430 is made from 60 percent cotton and 40 percent polyester knit fabric. Style 150517 is made from a blend of 50 percent polyester and 50 percent cotton knit fabric. The knit fabric is not printed. The sheets contain elasticized edges and 18-inch gussets.

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

The applicable subheading for style no. 053430 will be 6302.10.0008, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linens, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: sheets. The general duty rate will be 6 percent ad valorem.

The applicable subheading for style no. 150517 will be 6302.10.0020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen bed linen knitted or crocheted other. The general rate of duty will be 6 percent ad valorem.

You specifically ask about a possible secondary classification of these items in HTS 9817.00.96 as articles specially designed or adapted for the handicapped.

You state that the 18-inch gussets are extra large so that the fitted sheet will more likely stay in place. However, many internet sites for bedding advertise for sale extra-deep fitted sheets which they state will stay in place. While you state that you individually sell these particular sheets only to laundry services for use in nursing homes and hospitals, others sell sheets with a similar claimed function to the general public. Furthermore, you have not established that your items were designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability, e.g., a broken leg, which might also result in being bedridden in a medical facility. See HTS, Chapter 98, Subchapter 17, U.S. Note 4-b-i.

Thus, we do not agree that a secondary classification in HTS 9817.00.96 applies

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. If you have any questions regarding the 9817.00.96 status of the items, contact National Import Specialist J. Sheridan at 646-733-3012.


Robert B. Swierupski

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