CLA-2-63:RR:NC:TA: 349 F85066

Mr. Jarrod Mills
Standard Textile
P.O. Box 371805
Cincinnati, Ohio 45222-1805

RE: The tariff classification of pillowcases, bath blanket and sheets from the Philippines and Pakistan.

Dear Mr. Mills:

In your letter dated March 23, 2000 you requested a classification ruling.

You submitted six samples. Item 07490400 is a pillowcase made from 60 percent cotton and 40 percent polyester jersey knit fabric. It measures 20 x 32 inches. The white case is sewn along three edges with a slit opening on the fourth.

Item 16718300 is a pillowcase made from 70 percent cotton and 30 percent polyester woven fabric. It is constructed in the same manner as the above pillowcase and measures 20 x 30 inches.

Item 80102421 is a bath blanket. The blanket is made from 100 percent cotton woven fabric. The fabric is napped on both sides. It measures 70 x 90 inches and is hemmed along two sides. The other two sides are selvedge.

Item 16334300 is a flat sheet. The sheet is made from 70 percent cotton and 30 percent polyester woven fabric. Two of the edges feature a ½ inch hem and the other two are selvedge. The sheet measures 66 x 113 inches.

Item 07244400 is a fitted sheet. The sheet is made from 60 percent cotton and 40 percent polyester jersey knit fabric. It measures 36 x 84 x 14-1/4 inches. The sheet is hemmed along the sides with boxed corners.

The applicable subheading for item 07490400 will be 6302.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: pillowcases and bolster cases. The duty rate will be 6.6 percent ad valorem.

The applicable subheading for item 16718300 will be 6302.31.9010, 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 7.1 percent ad valorem.

The applicable subheading for item 80102421 will be 6301.30.0010, HTS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of cotton… woven. The duty rate will be 8.8 percent ad valorem.

The applicable subheading for item 16334300 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 7.1 percent ad valorem.

The applicable subheading for item 07244400 will be 6302.10.0008, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: sheets. The duty rate will be 6.6 percent ad valorem.

Items 07490400 and 07244400 fall within textile category designation 362. Item 16718300 falls within textile category designation 360. Item 16334300 falls within textile category designation 361. These items are made in the Philippines. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. Item 80102421 is made in Pakistan and falls in textile category designation 369. Products from Pakistan that fall within textile category designation 369-O are not subject to quota or 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.

Your inquiry does not provide enough information for us to give a classification ruling on the piece of woven fabric (item 16667300). Your request for a classification ruling should include the following information:

Describe fabric and provide any trade name by which the fabric is known and provide style name and number.

Specify each component material by weight; if containing man made fibers provide the generic name of each fiber, its relative weight and distinguish by weight between filament and staple fiber.

Indicate if fabric is unbleached, bleached, dyed, composed of yarns of different colors, or printed.

Provide the number of single threads per centimeter in the warp and filling.

Provide the weight of the fabric in grams per meter squared.

Specify the type of weave, for example plain twill, oxford, sateen etc.

Specify the type of machine on which the fabric is woven; if with jacquard, if with swivel, if with lappet if with dobby.

Provide yarn size or sizes in both the warp and filling. Include whether yarns are single or plied

State whether yarns are combed or carded.

Indicate whether fabric is napped or not napped.

State width of fabric. 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