The tariff classification of sheets from Canada

N068338 August 11, 2009 CLA-2-63:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2060; 6302.10.0020 Ms. Deborah Stern Sandler, Travis & Rosenberg, P.A. 5200 Blue Lagoon Drive, Suite 600 Miami, FL 33126 RE: The tariff classification of sheets from Canada Dear Ms. Stern: In your letter dated July 13, 2009 you requested a classification ruling on behalf of Med-I-Pant, Inc. You will be importing “Breeze” (styles PTD-45, PTD-5, PTD-BA and PTD6) and “UltraSlide” (styles PTD-LS/S and PTD-LS/S/BA) sheets. Pictures of the sheets with a description were submitted with your request. “Breeze” is a rectangular sheet that will be made from 50 percent cotton and 50 percent polyester twill fabric. It measures 40 x 72 inches. The sheet features a center square section that will be made from either polyester taffeta or a coated nylon fabric. “UltraSlide” is a fitted sheet made from polyester jersey knit fabric. It has a center section made from polyester taffeta woven fabric. “Breeze” is similar to the drawsheet/lifters that were held to be classified as other bed linen by the U.S. Court of Appeals for the Federal Circuit (Slip OP 94-1455, August 16, 1995). The applicable subheading for the “Breeze” sheet will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTSUS) , which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…. other: other. The general duty rate will be 11.4 percent ad valorem. The applicable subheading for the “Ultra Slide” sheet will be 6302.10.0020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The general duty rate will be 6 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 question of secondary classification for these sheets under HTS 9817.00.96 as articles for the handicapped is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. – 7th floor, Washington DC 20229-1177. A ruling will be issued to you from that 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 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division