CLA-2-63:RR:NC:TA:349 C89215
Ms. Amy Sperber
Delia
435 Hudson Street
New York, NY 10014
RE: The tariff classification of a pillowcase, flat and fitted sheet from
China.
Dear Ms. Sperber:
This letter replaces New York Ruling Letter (NYRL) C88440 which you
recently received. In reviewing that letter a clerical error in a description
and quota category was identified. That clerical error has been corrected in
the text below.
The instant sample, style no. 50055, is a pillowcase. The pillowcase is
made from 100 percent cotton woven flannel fabric. Three edges are sewn and the
fourth has a slit opening . The open end has a 5-1/2 inch extension and a strip
of piping has been inserted in the seam where the extension meets the
pillowcase's open side. In your letter, you indicate that there will be a flat
and fitted sheet made of the same fabric as the pillowcase. You note that the
flat sheet contains piping while the fitted sheet is undecorated. All three
items will be imported separately.
The applicable subheading for the pillowcase will be 6302.31.3010,
Harmonized Tariff Schedule of the United States (HTS), which provides for 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: napped... pillowcases, other than bolster cases. The duty rate will be 19
percent ad valorem.
The applicable subheading for the flat sheet will be 6302.31.3020, HTS,
which provides for 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: napped... sheets. The duty rate will be 19 percent ad
valorem.
The applicable subheading for the fitted sheet will be 6302.31.7020, HTS,
which provides for bed linen, table linen, toilet linen and kitchen linen: other
bed linen: of cotton: other: napped... sheets. The duty rate will be 6.1
percent ad valorem.
The pillowcases falls within textile category designation 360. The flat
and fitted sheets fall within textile category designation 361. Based upon
international textile trade agreements products of China are subject to quota
and the requirement of a visa.
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. Part categories are the result of international bilateral agreements
which are subject to frequent renegotiations 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
internal issuance of the U.S. Customs Service, which is available for inspection
at your local Customs office.
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 212-466-
5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division