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NY M82127

April 28, 2006

CLA-2-63:RR:NC:N3:349 M82127


TARIFF NO.: 6302.31.5020

Ms. Elizabeth M. Cantu
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of flat sheets from Pakistan.

Dear Ms. Cantu:

In your letter dated April 4, 2006 you requested a classification ruling.

You submitted various swatches of fabric to represent the hem treatment (Hems 12-20) on flat sheets. The sheets will be made from 100 percent cotton woven fabric. All of the fabric swatches are not napped or printed. Hem 12 contains a strip of embroidered edging/trimming that has been inserted in the hem seam. Hem 13 features a strip of embroidered edging/trimming that has been sewn over the finished hem. Hem 14 is a strip of a lacy embroidered edging/trimming that is sewn to the hem. Hem 15 has a strip of edging/trimming sewn to the finished hem. Hem 16 features a strip of lace edging/trimming sewn to the finished hem. Hem 17 has a strip of embroidered edging/trimming that has been inserted into the hem seam. Hem 18 contains a strip of embroidered edging/trimming sewn to the finished hem. Hem 19 features a piece of edging/trimming sewn to the finished hem. In hem 20 a strip of edging/trimming has been sewn to the finished hem. All of the hem treatments (Hems 12-20) used on the flat sheets contain embroidery, lace, edging or trimming.

In your letter you suggest that the decorative edging/trimming in hems 12, 13, 14, 16 and 17 should not be considered edging/trimming and that the flat sheets should be classified under 6302.31.9020, HTS. The edging/trimming in every
submitted hem treatment is considered edging/trimming. The fact that a single stitch holds hems 12, 14 and 17 does not change the fact that the hem contains edging/trimming.

The applicable subheading for the flat sheets will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sheets fall within textile category designation 361. 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.


Robert B. Swierupski

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