CLA-2-63:S:N:N3H:349 878608
Mr. Darryl Golden
Norman Krieger, Inc.
Custom Broker
P.O. Box 92599
Los Angeles, CA 90009
RE: The tariff classification of fitted sheets and pillowcases from Kenya.
Dear Mr. Golden:
In your letter dated September 23, 1992, on behalf of Atlas
Textile, you requested a tariff classification ruling.
The submitted samples are two fitted bed sheets and two
pillowcases. The fitted bed sheets measure approximately 37
inches by 76-1/2 inches, and will be made in either a woven blend
of 60 percent cotton/40 percent polyester or 55 percent
polyester/45 percent cotton. The pillowcases measure
approximately 19 inches by 31 inches, and will be made in 100
percent cotton woven fabric or either in a woven blend of 60
percent cotton/40 percent polyester or 55 percent polyester/45
percent cotton. The fitted sheets are printed in a leaf design;
each corner has a piece of sewn elastic around it allowing the
corners to fit securely over a mattress. The pillowcases are not
printed and are blue and peach in color.
In your letter, you inquire as to the country of origin of
the pillowcases and fitted bed sheets. You state fabric which is
woven, finished, bleached, dyed or printed in Pakistan is shipped
to Kenya for cutting and sewing. In addition, the fabric for the
fitted sheet is stitched on two sides and at each of four corners
pockets are cut and sewn closed with elastic. The country of
origin for the fitted sheets and pillowcases will be Kenya.
Headquarters Ruling Letter (HRL) 950780 of August 14, 1992, ruled
on a similar issue and it was held the fitted bed sheet and
pillowcase were substantially transformed in the second country.
A copy of HRL 950780 is attached for your reference.
The applicable subheading for the fitted sheets in chief
weight of cotton will be 6302.21.2040, Harmonized Tariff Schedule
of the United States (HTS), which provides for articles bed
linen, table linen, toilet linen and kitchen linen: other bed
linen, printed: of cotton: other... sheets not napped. The rate
of duty will be 7.6 percent ad valorem.
The applicable subheading for the fitted sheets in chief
weight polyester will be 6302.22.2020, HTS, which provides for
bed linen, table linen, toilet linen and kitchen linen: other bed
linen printed: of man-made fibers: other... sheets. The rate of
duty will be 13 percent ad valorem.
The applicable subheading for the pillowcases in chief
weight cotton will be 6302.31.2020, HTS, which provides for bed
linen, table linen, toilet linen and kitchen linen: other bed
linen: of cotton: other... pillowcases, other than bolster cases:
not napped. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for the pillowcases in chief
weight polyester will be 6302.32.2030, HTS, which provides for
bed linen, table linen, toilet linen and kitchen linen: other bed
linen: of man-made fibers: other... pillowcases, other than
bolster cases: not napped. The rate of duty will be 13 percent
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director,
New York Seaport