CLA-2-63:RR:NC:TA:349 F89392
Mr. Said Ordazmoreno
Danzas Corporation
80 Broad Street, 9th Floor
New York, NY 10004
RE: The tariff classification of a pillowcase and sheets from Portugal.
Dear Mr. Ordazmoreno:
In your letter dated July 10, 2000 you requested a tariff classification ruling on behalf of Notra Home Fashion.
You submitted a sample of a pillowcase. The submitted sample is made from 50 percent polyester and 50 percent cotton woven fabric. However, you indicate that the actual product will be made from a chief weight cotton fabric. The sample is printed with a leaf pattern. It sewn along two edges and has a slit opening at one end. You note that you will also import sheets but samples were not provided. We assume that like the pillowcase, the sheets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. As requested the pillowcase is being returned.
In your letter you refer to the pillowcase as brushed or napped. Statistical Note 1(k) of Chapter 52, Harmonized Tariff Schedule of the United States (HTS), defines the term napped as meaning “fabrics with a fuzzy, fibrous surface produced by scratching or pricking the surface so that some of the fibers are raised from the body of the yarn. Napped fabrics are not to be confused with pile fabrics. Outing and canton flannel, moleskin, etc., are typical fabrics with a nap.” Both sides of the submitted sample appear to have been lightly brushed. Although the hand has been softened somewhat by the brushing, a fibrous surface is not readily apparent. The subject pillowcase and sheets are considered “not napped” for tariff purposes.
The applicable subheading for the pillowcase will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… pillowcases, other than bolster cases.
The applicable subheading for the sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets.
The general rate of duty for the above subheadings would be 7.1 percent ad valorem. However, the United States Trade Representative has imposed a 100 percent ad valorem rate of duty on specific articles that are the products of certain member States of the European Communities (EC). Bed linen from Portugal classified under subheading 6302.21.90, HTS, is subject to this 100 percent ad valorem rate of duty under 9903.08.13, HTS. For further information, refer to the Customs Web Site at www.customs.gov.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division