CLA-2-63:RR:NC:TA:349 I86235

Ms. Estelle Lee
TL Care
P.O. Box 77087
San Francisco, CA 94107

RE: The tariff classification of sheets from China.

Dear Ms. Lee:

In your letter dated September 17, 2002 you requested a classification ruling.

The submitted samples are playard and basket sheets. Both sheets are made from 100 percent cotton knit fabric. The sides are finished with an overlock stitch and the ends are elasticized. The basket sheet is white in color and is sized to fit a 13 x 27 inch basket pad. The playard sheet is blue in color and is sized to fit a 34 x 43 inch playard.

The applicable subheading for the both sheets 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 6.3 percent ad valorem.

The playard and basket sheet fall within textile category designation 362. 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 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