CLA-2-63:RR:NC:TA:349 E83842
Ms. Margaret A. Purvis
Schenker International, Inc.
P.O. Box 19389
Charlotte, NC 28219
RE: The tariff classification of a flat sheet from China.
Dear Ms. Purvis:
In your letter dated June 27, 1999 you requested a classification ruling on behalf of Pillowtex Corporation/Fieldcrest Cannon.
.
You submitted a sample of a full size flat sheet. The sheet is stated to made from 50 percent cotton and 50 percent polyester woven fabric. All four edges are hemmed. A 5.25 inch wide embroidered panel has been added along the width. Please note, due to the fact that the flat sheet is to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The flat sheet will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The flat sheet may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for the flat sheet will be 6302.32.1040, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 16 percent ad valorem.
The flat sheet falls within textile category designation 666. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.
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