CLA-2-63:RR:NC:TA:349 J89328
Ms. Joyce E. Jones
American Pacific Enterprises, LLC
3901 Gantz Road
Grove City, Ohio 43123
RE: The tariff classification of sheets from China, India and Pakistan.
Dear Ms. Jones:
In your letter dated September 19, 2003 you requested a classification ruling.
You submitted representative samples of the cuff or top hem of sheets. The sheets will be made from 100 percent cotton woven fabric. The fabric is printed and not napped. The top hem of the sheets will be made in either option 1 or 2. In option 1 the edge of the main panel is finished with a strip of binding fabric. A cuff (a strip of folded fabric) is sewn to the back of this finished edge. In option 2 the cuff is attached to the edge of the main panel to create a banded or capped edge. Where it is sewn to the panel, the edge of the cuff fabric is printed with a colored stripe design giving the effect of an additional piece of fabric. Both options create a 4-inch wide top hem. The sheets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. As requested the samples are being returned.
You suggest classification under 6302.21.5020, HTS, as you believe that the strip of binding fabric is piping. To be considered piping, the fabric must be inserted in a seam. In this case the fabric binds or caps the edge. It is not considered piping.
The applicable subheading for the sheets in options 1 and 2 will be 6302.21.9020, 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… sheets. The duty rate will be 6.8 percent ad valorem.
The sheets fall within textile category designation 361. Based upon international textile trade agreements products of China, India and Pakistan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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