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NY 885270

April 27, 1993

CLA-2-63:S:N:N6:349 885270


TARIFF NO.: 6302.31.1030

Mr. Bill Daly
Macy Product Development
Eleven Penn Plaza
New York, NY 10001

RE: The tariff classification of a bed linen set from Portugal.

Dear Mr. Daly:

In your letter dated April 13, 1993, you requested a tariff classification ruling.

The submitted sample is a full sized bed linen set, your style number 35/92, which consists of a fitted sheet, a flat sheet and two pillowcases. The set is made from 100 percent woven cotton flannel and will be manufactured in Portugal. The top and bottom of the fitted sheet has been completely elasticized and the two sides have been hemmed. The flat sheet contains an embroidered design approximately 5 inches from the scalloped top edge. The bottom of the flat sheet is hemmed and the two sides have selvage edges. The pillowcases have the same embroidered design and scalloped edge. The bed set will be imported in retail packaging.

The applicable subheading for the bed set will be 6302.31.1030, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: napped. The rate of duty will be 23.8 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the pillowcases fall within textile category 360 and the sheets fall within textile category 361. Currently, products of Portugal are not subject to visa or quota requirements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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