The tariff classification of a flat sheet from Indonesia.
Issued February 28, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6302.31.1040
Headings: 6302
Product description
The submitted sample is a dusty rose flat sheet which is made of 100 percent cotton woven fabric. All four edges are hemmed and it measures approximately 72 inches by 108 inches. There is a strip of piping inserted into a seam at the top of the sheet.
CBP rationale
The applicable subheading for the sheet will be 6302.31.1040, 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.
Full text
NY 894955 February 28, 1994 CLA-2-63:S:N:N6:349 894955 CATEGORY: Classification TARIFF NO.: 6302.31.1040 Mr. Gary Brunell A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a flat sheet from Indonesia. Dear Mr. Brunell: In your letter dated February 17, 1994, on behalf of Lawrence Home Fashions you requested a tariff classification ruling. The submitted sample is a dusty rose flat sheet which is made of 100 percent cotton woven fabric. All four edges are hemmed and it measures approximately 72 inches by 108 inches. There is a strip of piping inserted into a seam at the top of the sheet. The applicable subheading for the sheet will be 6302.31.1040, 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... sheets: not napped. The rate of duty will be 23.8 percent ad valorem. The sheet falls within textile category designation 361. Based upon international trade agreements, products of Indonesia are subject to visa and quota requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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