CLA-2-63:RR:NC:TA:349 C86880
Mr. John Dellinger
AEI
13315 Carowinds Boulevard
Suite Q
Charlotte, NC 28273
RE: The tariff classification of a flat sheet and fitted sheet
from Indonesia.
Dear Mr. Dellinger:
In your letter dated April 28, 1998 you requested a
classification ruling on behalf of Revman Industries.
The instant samples are a flat sheet and fitted sheet. Both
sheets are made from 48 percent cotton and 52 percent polyester
woven fabric. The fabric is printed with a small leaf pattern The
edges on the length side of the flat sheet are selvedge. The
bottom edge is hemmed and a seven inch wide strip of contrasting
fabric has been sewn to the top edge. A strip of piping has been
inserted into the seam between the extension and the edge of the
sheet. The fitted sheet has a piece of elastic sewn along the
edges. The sheets are imported separately.
The applicable subheading for the flat sheet will be
6302.22.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen and
kitchen linen: other bed linen, printed: of man-made fibers:
containing any embroidery, lace, braid, edging, trimming, piping or
applique work... sheets: not napped. The duty rate will be 16.2
percent ad valorem.
The applicable subheading for the fitted sheet will be
6302.22.2020, HTS, which provides for bed linen, table linen,
toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... sheets. The duty rate will be 12.4 percent
ad valorem.
The flat and fitted sheets fall within textile category
designation 666. Based upon international textile trade agreements
products of Indonesia 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