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NY 818452

February 7, 1996

CLA-2-63:RR:NC:TP:349 818452


TARIFF NO.: 6302.21.9020

Mr. Jack Ritterman
Springs Industries, Inc.
Performance Products Division
787 Seventh Avenue
New York, NY 10019

RE: The tariff classification of bed sets from China.

Dear Mr. Ritterman:

In your letter dated January 22, 1995 you requested a classification ruling.

You submitted three designs of printed pillowcases. In your letter you indicate these pillowcases will be imported with a matching fitted and flat sheet. You also note that neither the flat nor fitted sheets possess any embroidery or the like. The components of the "White Floral Design" are made of 100 percent cotton woven fabric. The submitted pillowcase measures 20 x 30 inches. The fabric has been folded and is sewn together on two sides. One end of the pillowcase is open and the edge is finished with a 5 inch ruffle. The edge of the ruffle is capped with a thin strip of fabric. The components of the "Beige Floral Design" are made of 55 percent cotton and 45 percent polyester woven fabric. The open end is finished with a 4 inch ruffle and a piece of piping has been inserted in the seam where the ruffle meets the pillowcase's open end. The components of the "Horizontal Lines Design" are made of 60 percent cotton and 40 percent polyester woven fabric. The open end has a 5-1/2 inch extension and a strip of piping has been inserted in the seam where the extension meets the pillowcase's open side. The items are packaged together for retail sale. The pillowcases are being returned.

The submitted sets meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (decorated pillowcases and plain sheets). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The sheets impart the essential character of the sets.

The applicable subheading for the three sets will be 6302.21.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The duty rate will be 7.4 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 designation 360 and the sheets are under textile category designation 361. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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 Section 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.


Roger J. Silvestri

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