CLA-2-63:RR:NC:TA:349 I89521
Mr. Kirit Patel
Venus Home Fashions
P.O. Box 50580
Irvine, CA 92619-0580
RE: The tariff classification of sheets, pillowcases and pillow shams from India and Pakistan.
Dear Mr. Patel:
In your letter dated December 30, 2002 you requested a classification ruling.
You submitted portions of pillowcases and sheets with different hem treatments as representative samples of the pillowcases, sheets and pillow shams that you intend to import. All of the items will be made from either 100 percent cotton woven fabric or 55 percent cotton and 45 percent polyester woven fabric. The fabric in sample A features a floral jacquard pattern. A separate piece of self-fabric is folded and sewn to the top edge of the pillowcase and sheet creating an approximately 3.5-inch wide border or top hem. A piping cord is inserted in the seam.
The fabric in Sample B features a woven box pattern. A separate piece of self-fabric is folded and sewn to the top edge of the pillowcase and sheet creating an approximately 3.5-inch wide border or top hem. A piping cord is inserted in the seam.
The fabric in sample C is a solid color. The top hem of the pillowcase and sheet in sample C are finished with a satin fabric insert.
The fabric in sample D features a woven sateen stripe. The hem along the edge of both the pillowcase and sheet are finished with a “fagotting” stitch. This decorative stitch is also refereed to as “hemstitching”. This decorative stitch is sewn along the seam created when the 2-inch wide hem is formed. It is the only stitching that holds the hem.
The fabric in sample E features a woven sateen stripe. The hem along the edge of both the pillowcase and sheet are finished with a satin stitch that covers a finished hem.
The five hem treatments noted above will be also incorporated in pillow shams.
The applicable subheading for the pillowcases in samples A, B, C and E will be 6302.31.5010, 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: not napped… pillowcases, other than bolster cases. The duty rate will be 21.2 percent ad valorem.
The applicable subheading for the sheets in sample A,B,C and E will be 6302.31.5020, 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: not napped: sheets. The duty rate will be 21.2 percent ad valorem.
The applicable subheading for the sheet in sample D will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the pillowcase in sample D will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for all of the pillow shams will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.4 percent ad valorem.
All of the pillowcases fall within textile category designation 360. All of the sheets fall within textile category designation 361. The pillow shams fall within textile category designation 369. Based upon international textile trade agreements textile category designations 360 and 369 from Pakistan and India 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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division