CLA-2-63:RR:NC:TA:349 F83310
Mr. James O. Crawford
John S. James Co.
P.O. Box 1616
Wilmington, NC 28401
RE: The tariff classification of bed linen from Spain
Dear Mr. Crawford:
In your letter dated February 14, 2000 you requested a tariff classification ruling on behalf of Induter USA Inc.
You submitted samples of four flat sheets and samples of fabrics in various stages of manufacture. All of the samples are made from 100 percent cotton woven fabrics. The item marked "Sample Ref # 1" is a napped and printed sheet. Those marked "Sample Ref # 5" and "Sample Ref # 9" are printed and not napped. "Sample Ref # 15" is not napped and not printed. None of the samples contain any embroidery, lace, braid, edging, trimming, piping or applique work.
In addition to the submitted samples, you have also supplied information concerning the manufacture of these sheets and the types of machines used in some of the stages of processing. It is the supplier's position that all of the sheets are napped. All of the submitted sheets have gone through a brushing or buffing process. The sheet marked "Sample Ref # 1" has a fibrous surface and is considered a napped fabric. The three other sheet samples do not present this type of surface and are not considered napped. Both technical literature and the Statistical Notes to the Harmonized Tariff Schedule of the United States (HTS), indicate that for a fabric to be known as "napped" it must have a substantial portion of at least one surface covered with raised fibers. Fairchild's Dictionary of Textiles (1979), in discussing nap, states among other things, that in napped fabrics the "interlacings between the warp and filling threads are covered to a great degree by nap…." Similarly, The Modern Textile and Apparel Dictionary (1973), in defining nap, states that it "covers up to a great degree the interlacing between the warp and filling threads."
Statistical Note 1(k) of Chapter 52, HTS, defines the term napped as meaning "fabrics with a fuzzy, fibrous surface produced by scratching or pricking the surface so that some of the fibers are raised from the body of the yarn. Napped fabrics are not to be confused with pile fabrics. Outing and canton flannel, moleskin, etc., are typical fabrics with a nap." The processing of "Sample Ref # 1" has raised a significant amount of fibers, while the processing of the other three sheets has raised only a small amount of fibers. Although the hand of these three sheets has been softened somewhat by the brushing or buffing, a fibrous surface is not readily apparent. The sheets marked "Sample Ref # 5","Sample Ref # 9" and "Sample Ref # 15" are considered "not napped" for tariff purposes.
The applicable subheading for the sheet marked "Sample Ref # 1" will be 6302.21.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped… sheets. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the sheet marked "Sample Ref # 15" 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 rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the sheets marked "Sample Ref # 5" and "Sample Ref # 9" will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The general rate of duty for this subheading would be 7.1 percent ad valorem. However, the United States Trade Representative has imposed a 100 percent ad valorem rate of duty on specific articles that are the products of certain member States of the European Communities (EC). Bed linen from Spain classified under subheading 6302,21.90, HTS, is subject to this 100 percent ad valorem rate of duty. For further information, refer to the Customs Web Site at www.customs.gov.
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
Pre-transmitted 3/15/2000 10:23 AM