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NY C86434

April 28, 1998

CLA-2-63:RR:NC:TA:349 C86434


TARIFF NO.: 6302.31.3020

Mr. G.S. Middleton
L.L. Bean Inc.
Freeport, Maine 04033

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

Dear Mr. Middleton:

In your letter dated April 1, 1998 you requested a tariff classification ruling.

Item numbers CV95, CV96, CV97 and CV98 are sheet sets. The submitted sheet set consists of a flat sheet, a fitted sheet and two pillowcases. All of the items are made from 90 percent cotton and 10 percent linen woven fabric. The fabric is slightly napped on both sides. Three edges of the pillowcases are sewn and the fourth has a slit opening. The open end has been folded over creating a 4-1/2 inch wide hem. A strip of piping has been inserted in the seam created by the hem. The flat sheet is hemmed on all four sides and a row of piping has been inserted into a seam 4 inches from the top edge. The fitted sheet has two sides which have been completely elasticized and two sides with hemmed edges. The pillowcases and sheets will be imported as a set in one retail package.

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 (decorated pillowcases, decorated flat sheet and a plain fitted sheet). 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 decorated pillowcases and flat sheet impart the essential character of the set.

The applicable subheading for the sheet set will be 6302.31.3020, 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: napped... sheets. The rate of duty will be 19 percent ad valorem.

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.


Robert B. Swierupski

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