CLA-2-63:RR:NC:TA:349 J84557
Mr. Rick Lewis
Tex Home International Ltd.
P.O. Box 2173
Davidson, NC 28036
RE: The tariff classification of sheet set from Hong Kong.
Dear Mr. Lewis:
In your letter dated May 13, 2003 you requested a classification ruling.
You will be importing a sheet set that will include a flat sheet, fitted sheet and one or two pillowcases. A sample of the pillowcase was submitted for review. All three items will be made from 100 percent cotton woven fabric. The pillowcase is sewn along two sides with a slit opening along one end. The turned hem portion of the pillowcase is woven with a floral jacquard design. The top hem of the flat sheet will be made in the same manner.
The applicable subheading for the pillowcase will be 6302.31.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the flat and fitted sheet will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.8 percent ad valorem.
The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of Hong Kong 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division