CLA-2-55:RR:NC:TA:352 F85316
Ms. Monika Munro
Profreight Brokers, Inc.
177-25 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of an unstitched bed sheet set from Pakistan.
Dear Ms. Munro:
In your letter dated April 5, 2000, on behalf of Silver Textile Mills, New York, New York you requested a classification ruling.
The unstitched “flat sheet” is a printed plain woven fabric composed of 50% staple polyester and 50% cotton. It contains 29.9 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. This product is constructed using 35/1 c.c. yarns in both the warp and filling. Weighing 90 g/m2, this item will be imported cut to a rectangular shape measuring 103 inches by 84 inches. Based on the data supplied, the average yarn number for this item has been calculated to be 57 in the metric system.
The unstitched “pillow cover” is a printed plain woven fabric composed of 50% staple polyester and 50% cotton. It contains 29.9 single yarns per centimeter in the warp and 22 single yarns per centimeter in the filling. This product is constructed using 35/1 c.c. yarns in both the warp and filling. Weighing 90 g/m2, this item will be imported cut to a rectangular shape measuring 78 inches by 22 inches. Based on the data supplied, the average yarn number for this item has been calculated to be 57 in the metric system.
The unstitched “flat sheet” and the unstitched “pillow cover” are merely woven fabrics cut to a rectangular shape. As such, they are not considered made up articles and remain classified as fabric.
The unfinished “fitted sheet” is constructed of 50 percent staple polyester and 50 percent cotton printed plain woven fabric cut to shape. The corners are cut out and after importation into the United States the corners will be sewn closed to form the shape of a fitted bed sheet. The unfinished “fitted sheet” is sized to make a full size fitted sheet. Due to the four cut out corners it could not be used for any other purpose. Given the general appearance of the “fitted sheet” and the necessary finishing operations, it is clear that this unfinished sheet has the essential character of a finished fitted sheet and will be classified as such.
The applicable subheading for both the unstitched “pillow cover” and the unstitched “flat sheet” will be 5513.41.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a not weight exceeding 170 g/m2, printed, of polyester staple fibers, plain weave, printcloth. The duty rate will be 15.7 percent ad valorem.
The applicable subheading for the unstitched “fitted sheet” with corners cut out will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: Of man-made fibers: Other, sheets. The duty rate will be 12 percent ad valorem
The “pillow cover” and the “flat sheet” fall within textile category designation 615. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa.
The “fitted sheet” falls within textile category designation 666. Based upon international textile trade agreements products of Pakistan 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 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.
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 Alan Tytelman at 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division