CLA-2-63:OT:RR:NC:N3:349
Ms. Margaret Polito
222 Riverside Drive, Suite 14E
New York, NY 10025
RE: The tariff classification of a fitted sheet from China
Dear Ms. Polito:
In your letter dated October 17, 2012 you requested a tariff classification ruling on behalf of Pac Fung Feather Co., Ltd.
The submitted sample is a fitted sheet, referred to as a pocket sheet. The sheet is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. It is fully elasticized. A 6 x 7 inch pocket is sewn to one of the sides of the sheet. The two layer pocket is stitched to create four compartments. The compartments will be used to store remote controls, smart phones and similar items. The pocket is not considered an appliqué.
The applicable subheading for the pillowcase will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division