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NY N018114

October 22, 2007



TARIFF NO.: 6302.31.7010; 6302.31.7020

Mr. Glen C. Greenwood
Maholi Inc.
42 Hollinger Road
Toronto, Canada M4B 3G6

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sheets and pillowcases from Canada; Article 509

Dear Mr. Greenwood:

In your letter dated October 4, 2007 you requested a ruling on the status of sheets and pillowcases from Canada under the NAFTA.

The sheets and pillowcases will be made from a 100 percent cotton woven fabric. A sample was not submitted but you have indicated that the fabric will be napped and not printed. The items will not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The fabric will be woven in China and shipped to Canada. In Canada the fabric will be cut and sewn to form the sheets and pillowcases.

The applicable tariff provision for the pillowcases will be 6302.31.7010, 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: other: napped pillowcases, other than bolster cases. The general rate of duty will be 3.8 percent ad valorem.

The applicable tariff provision for the sheets will be 6302.31.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The general rate of duty will be 3.8 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 and the sheets fall within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or

(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials;

The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met. For heading 6302, HTSUS, subdivision (t), Chapter 63, rule 1, states that:

A change to headings 6301 through 6302 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapters 54 through 55, or headings 5801 through 5802 or 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one of more of the NAFTA parties.

When the cotton woven fabric for the sheets and pillowcases leaves China it is classified in heading 5208 or 5209, HTSUS, depending on the weight. As fabrics of headings 5208 and 5209, HTSUS, are excepted from meeting the tariff change to heading 6302, HTSUS, the non-originating material from China does not undergo the requisite change in tariff classification. Accordingly, the merchandise is not eligible for the NAFTA preference.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.


Robert B. Swierupski

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