CLA-2 CO:R:C:T 954099 SK
John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, N.Y. 10006
RE: Modification of HRL 953296 (4/26/93); textile quota category
for bed linen of man-made fibers is 666.
Dear Mr. Peterson;:
On April 26, 1993, this office issued you Headquarters
Ruling Letter (HRL) 953296, in which we classified embroidered
bed linen. Upon review, the textile quota category assigned to
the pillow case and flat sheet made from synthetic fibers is
determined to be in error.
FACTS:
In HRL 953296, Customs held that a pillow case and flat
sheet made of man-made fibers were respectively classifiable
under subheadings 6302.32.1020 and 6302.32.1040, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provided for, in pertinent part, other bed linen of man-made
fibers, containing any embroidery, dutiable at a rate of 17
percent ad valorem. The textile quota category assigned to these
articles was 360. That quota category is incorrect; the
appropriate textile quota category for both the pillow case and
the flat sheet made from man-made fibers is 666.
HOLDING:
The man-made fiber pillowcases are classifiable under
subheading 6302.32.1020, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen: other bed linen: of
man-made fibers: containing any embroidery, lace, braid, edging,
trimming, piping or applique work... pillowcases, other than
bolster cases: not napped. The rate of duty is 17 percent ad
valorem and the textile quota category is 666.
- 2 -
The man-made fiber flat sheets are classifiable under
subheading 6302.32.1040, HTSUSA, which provides for bed linen,
table linen, toilet linen and kitchen linen: other bed linen: of
man-made fibers: containing any embroidery, lace, braid, edging,
trimming, piping or applique work... sheets: not napped. The
rate of duty is 17 percent ad valorem and the textile quota
category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact his
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 renegotiations and
changes, to obtain the most current information available we
suggest your client 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 updated
weekly and is available for inspection at the local Customs
office.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), HRL 953296
is modified to reflect the above classification effective with
the date of this letter.
This modification is not retroactive. However, HRL 953296
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. If
it can be shown that you relied on HRL 953296 to your detriment,
you may apply to this office for relief. However, you should be
aware that in some instances involving import restraints, such
relief may require separate approvals from other agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division