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NY 806708

February 24, 1995

CLA-2-63:S:N:N6:349 806708


TARIFF NO.: 6302.21.9020

Mr. William J. Cornell
Penbroke Mills Ltd.
444 Madison Avenue
New York, NY 10022

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

Dear Mr. Cornell:

In your letter dated January 24, 1995 you requested a classification ruling.

You submitted a sample of a full size sheet set. This sheet set will also be made in twin, queen, and king sizes. The sheet set will be composed of 1 or 2 pillowcases made of 55 percent polyester and 45 percent cotton woven fabric, and a flat and fitted sheet made of 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed with a floral design. The pillowcase or pillowcases, flat sheet and fitted sheet are packed together in a vinyl bag for retail sale.

The submitted set meets 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. They are put 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 set.

The applicable subheading for the sheet set 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 7.5 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 sheet set is subject to quota and visa requirements. The pillowcases fall within textile category designation 666 and the sheets fall under textile category 361.

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. Since 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 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
New York Seaport

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