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NY B84681

May 28, 1997

CLA-2-63:RR:NC:TA:349 B84681


TARIFF NO.: 6302.31.5020; 6303.91.0000

Mr. Herbert Chavarria
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

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

Dear Mr. Chavarria:

In your letter dated April 25, 1997 you requested a classification ruling on behalf of Sunham & Co. (U.S.A.) Inc.

You submitted a sample of a bed set, item number 97-3199P, and a dust ruffle, item number JA1089. The bed set consists of a sheet, pillowcase and a pillowsham. All three items in the bed set are made of 100 percent cotton woven fabric. The flat sheet measures approximately 82 x 101 inches. Three edges are hemmed and the fourth is finished with crochet.

The pillowcase measures approximately 20 x 26 inches. Three of the edges are sewn and the fourth has an opening. The open edge is scalloped and is finished with a crocheted trim. The sham measures approximately 21 x 37 inches and the entire front portion of the sham features a crocheted overlay. The back has an overlapping flap closure. You indicate the bed set will packaged together in China and put up for retail sale in the United States as a set. Item number 97-3199P meets the qualifications of "goods put up in sets for retail sale". The sheet imparts the essential character or the set.

The dust ruffle is white in color and measures approximately 60 x 80 inches. It is designed to hang over the edge of a box spring on three sides. The approximately 14 inch drop on the three edges is finished with eyelet embroidery and battenberg lace.

The applicable subheading for the bed set will be 6302.31.5020, 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: not napped... sheets. The duty rate will be 22.9 percent ad valorem.

The applicable subheading for the dust ruffle will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 11.3 percent ad valorem.

Although item number 97-3199P is classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The sheet falls within textile category designation 361 and the pillowcase falls within textile category designation 360. The pillowsham and dust ruffle fall within textile category designation 369. The 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 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 John Hansen at 212-466-5854.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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