CLA-2-63:RR:NC:TA:349 K89770
Ms. Connie Wang
Unique Performance Inc.
375 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of sheets and pillowcases from China.
Dear Ms. Wang:
In your letter dated September 17, 2004 you requested a classification ruling.
You will be importing flat sheets, fitted sheets and pillowcases. A swatch of fabric was submitted with your request. The sheets and pillowcases will be made from either 60 percent bamboo fiber and 40 percent cotton or 60 percent lyocell and 40 percent cotton jacquard woven fabric. The fabric is not printed. The flat sheets will measure 71 x 96 inches, the fitted sheets will measure 39 x 76 inches and the pillowcases 21 x 30 inches. The sheets and pillowcases may or may not contain embroidery, lace, braid, edging, trimming, piping or appliqué work. For the purpose of this ruling it is assumed that the bamboo fiber is a regenerated cellulosic fiber and it will be considered an artificial fiber.
The applicable subheading for the pillowcase (containing embroidery, lace, etc.) will be 6302.32.1020, 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… pillowcases, other than bolster cases: not napped. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the sheets (containing embroidery, lace, etc.) will be 6302.32.1040, 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 14.9 percent ad valorem.
The applicable subheading for the pillowcases (not containing any embroidery, lace, etc.) will be 6302.32.2020, 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 11.4 percent ad valorem.
The applicable subheading for the sheets (not containing any embroidery, lace, etc.) will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…sheets: not napped. The rate of duty will be 11.4 percent ad valorem.
Your letter did not indicate whether the sheets and pillowcases will be imported as separates or put up in sets for retail sale. The above classifications apply to importations of separately packaged sheets and pillowcases. Sheet and pillowcase sets that do not contain any of the noted decorations do not qualify as a retail set and are classified separately. The classification of sets that contain any of the noted decorations will depend on which components of the set contain the decoration.
The sheets and pillowcases fall 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 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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item, particularly with regard to the labeling of artificial fibers derived from bamboo.
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