The tariff classification of pillowcases and sheets from Pakistan and China.

NY L87262 September 21, 2005 CLA-2-63:RR:NC:N3:349 L87262 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9020 Mr. David Porter Springs Industries, Inc. 205 N. White Street Fort Mill, SC 29715-1654 RE: The tariff classification of pillowcases and sheets from Pakistan and China. Dear Mr. Porter: In your letter dated August 31, 2005 you requested a classification ruling. The submitted samples are a flat sheet, fitted sheet and two pillowcases. All of the items are made from 100 percent cotton woven fabric. The fabric is printed and not napped. The sides of the fitted sheet are elasticized. The pillowcases are folded and sewn along two sides. The fourth side features a slit opening. The flat sheet is hemmed on all four sides. The open end of the pillowcase and one edge of the flat sheet are finished with a strip of fabric binding. The fabric binding is held on with a single needle zig-zag stitch. The binding and the stitch that holds it on are not considered edging, trimming or embroidery. The applicable subheading for the pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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, National Commodity Specialist Division