The tariff classification of a pillowcase, flat and fitted sheet fromChina.

NY C89215 July 8, 1998 CLA-2-63:RR:NC:TA:349 C89215 CATEGORY: Classification TARIFF NO.: 6302.31.3010; 6302.31.3020; 6302.31.7020 Ms. Amy Sperber Delia 435 Hudson Street New York, NY 10014 RE: The tariff classification of a pillowcase, flat and fitted sheet from China. Dear Ms. Sperber: This letter replaces New York Ruling Letter (NYRL) C88440 which you recently received. In reviewing that letter a clerical error in a description and quota category was identified. That clerical error has been corrected in the text below. The instant sample, style no. 50055, is a pillowcase. The pillowcase is made from 100 percent cotton woven flannel fabric. Three edges are sewn and the fourth has a slit opening . The open end has a 5-1/2 inch extension and a strip of piping has been inserted in the seam where the extension meets the pillowcase's open side. In your letter, you indicate that there will be a flat and fitted sheet made of the same fabric as the pillowcase. You note that the flat sheet contains piping while the fitted sheet is undecorated. All three items will be imported separately. The applicable subheading for the pillowcase will be 6302.31.3010, 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: napped... pillowcases, other than bolster cases. The duty rate will be 19 percent ad valorem. The applicable subheading for the flat sheet will be 6302.31.3020, 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: napped... sheets. The duty rate will be 19 percent ad valorem. The applicable subheading for the fitted sheet will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped... sheets. The duty rate will be 6.1 percent ad valorem. The pillowcases falls within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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 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 212-466- 5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division