CLA-2 CO:R:C:T 088104 HP
Mr. Italo Piccolo
President
Bruno/USA Inc.
501 Albany Post Road
Croton-On-Hudson, NY 10520
RE: Pillow shams; sheet
Dear Mr. Piccolo:
This is in reply to your letter of August 31, 1990,
concerning the tariff classification of sheets and shams,
produced in Italy, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two styles of flat bed
sheets and one style of pillow sham, all constructed of 100%
woven cotton. The first sheet (Maggy) is beige in color, with
drawn work 3-
" from the edge. On each corner of the drawn work
is a small flower ornament. The second sheet (Anna) is lilac in
color, with an overlocked stitching on the raw edges which
creates a lace insert effect. The sham (Donna) is standard size,
and has an envelope style structure. It contains a " drawn work
approximately 3" from the finished edges of the sham, in part
keeping the two layers of fabric together. It is clear from
examination that one side of the sham is the finished top, while
the other side is the unpolished bottom. All samples are labeled
as "satin super extra," 100% Egyptian cotton, and 280 threads/in
average.
ISSUE:
What is the correct classification of these articles under
the HTSUSA?
LAW AND ANALYSIS:
Pillow shams are considered other furnishing articles, not
bed linen. See HRL 087062 of August 20, 1990.
HOLDING:
The two sheets are classified in subheading 6302.31.1040,
textile category 361, as 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, sheets, not napped. The applicable rate of duty is 23.8
percent ad valorem.
The pillow sham is classified under subheading 6304.92.0000,
HTSUSA, textile category 369, as other furnishing articles,
excluding those of heading 9404, other, of cotton. The
applicable rate of duty is 7.2 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division