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NY M87301




November 1, 2006

CLA-2-63:RR:NC:N3:349 M87301

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020; 6302.31.5010

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

RE: The tariff classification of pillowcases and a flat sheet from India.

Dear Mr. Rodriquez:

In your letter dated October 23, 2006 you requested a classification ruling on behalf of VTX USA LLC.

The submitted samples are pillowcases (PC 0800 COSS001 15797) and a flat sheet (FL 0800 CO DP205). All of the items are made from 100 percent cotton woven satin fabric. The fabric is not printed or napped. The pillowcases are folded in half and sewn on two sides with a hemmed opening on the fourth. The flat sheet is sewn along three sides with a top hem. The folded hem along the top end of the flat sheet and the hem along the open end of the pillowcase feature a double row of picot stitching. The first row of this decorative stitching is the only stitching that holds the hem. The second row of stitching located approximately 1 inch from the hem is a purely decorative stitch and is considered embroidery.

The applicable subheading for the pillowcases will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTSUS), 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 will be 6302.31.5020, HTSUS, 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 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 pillowcases fall within textile category 360. The flat sheet falls within category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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