CLA-2-63:RR:NC:TA:349 C89669
Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of flannel sheet sets from Portugal or
Pakistan.
Dear Mr. Sirico:
In your letter dated June 26, 1998 you requested a classification ruling on
behalf of Franco Manufacturing Co. Inc.
The instant samples are flannel flat sheets. You indicate that you will
also be importing pillowcases and fitted sheets. All the components of the
sheet sets will be made from 100 percent cotton woven fabric. The fabric is
napped on both sides. The flat sheets are hemmed on three sides. The top
portion of both sheets have a 5 inch wide contrasting color hem which features
an additional strip of fabric. This strip of fabric gives the effect of a wide
strip of piping but it is not inserted in a seam. The sheet sets will be
imported in standard bedding sizes.
The applicable subheading for the flat and fitted sheets will be
6302.31.7020, 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: napped... sheets. The duty rate will be 6.1 percent ad
valorem.
The applicable subheading for the pillowcase will be 6302.31.7010, HTS,
which provides for bed linen, table linen, toilet linen and kitchen linen: other
bed linen: of cotton: other: napped... pillowcases, other than bolster cases.
The duty rate will be 6.1 percent ad valorem.
The flat and fitted sheets fall within textile category designation 361.
The pillowcase falls within textile category designation 360. Based upon
international textile trade agreements products of Pakistan are subject to quota
and the requirement of a visa and quota.
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