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NY 818458

February 2, 1996

CLA-2-63:RR:NC:TP:349 818458


TARIFF NO.: 6302.21.9010; 6302.21.9020

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

RE: The tariff classification of a bed set from China.

Dear Mr. Ritterman:

In your letter dated January 22, 1996 you requested a classification ruling.

You submitted a sample of a printed pillowcase. In your letter you indicate this pillowcase will be imported with a matching fitted and flat sheet. All three items will be made of 60 percent cotton and 40 percent polyester woven fabric. The submitted pillowcase measures approximately 20 x 30 inches. The fabric has been folded and is sewn with two closed sides. One end of the pillowcase is open and the raw edge is finished or capped with a thin strip of black bias tape. Although imported as a set, this sheet set does not meet the qualification of "goods put up in sets for retail sale". In this case, all three components are classified within the same subheading. Therefore, each item will be classified separately.

The applicable subheading for the pillowcase will be 6302.21.9010 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.... pillowcases, other than bolster cases. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: not napped... sheets. The rate of duty is 7.4 percent ad valorem.

The pillowcase falls within textile category designation 360 and the sheets within 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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