The tariff classification of crib sheets from Taiwan

NY E89004 December 3, 1999 CLA-2-63:RR:NC:TA:349 E89004 CATEGORY: Classification TARIFF NO.: 6302.10.0008; 6302.31.9020 Ms. Delia Chang American Baby Company P.O. Box 77087 San Francisco, CA 94107 RE: The tariff classification of crib sheets from Taiwan Dear Ms. Chang: In your letter dated November 10, 1999 you requested a classification ruling. The submitted samples are fitted sheets for an infant's crib. Style 2550 is made from a 100 percent cotton knit fabric and Style 2650N is made from a 100 percent cotton woven fabric. These fitted sheets are elasticized at both ends and are designed to fit a 28 x 52 inch standard size crib mattress. The sheets are not napped or printed. The applicable subheading for the knit sheet, Style 2550, will be 6302.10.0008, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: sheets. The duty rate will be 6.8 percent ad valorem. The duty rate for the year 2000 will be 6.6 percent ad valorem. The applicable subheading for the woven sheet, Style 2650N, will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 7.2 percent ad valorem. The duty rate for the year 2000 will be 7.1 percent ad valorem. The knit sheet, Style 2550, falls within textile category designation 362 and the woven sheet, Style 2650N, falls within textile category designation 361. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division