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NY D80778

August 6, 1998

CLA-2-63:RR:NC:TA:349 D80778


TARIFF NO.: 6302.21.9050

Ms. Marianne Miranda

Federated Merchandising Group

1440 Broadway

New York, NY 10018

RE: The tariff classification of duvet cover sets from India.

Dear Ms. Miranda:

In your letter dated July 27, 1998 you requested a classification ruling.

The instant set consists of a duvet cover and pillowshams. The sets will be imported in twin size (style nos. 6004051606, 6004081606 and 6004111606), full/queen size (style nos. 6004062606, 6004092606, 6004122606) and king size (style nos. 6004073606, 6004103606, 6004133606). The twin size set will contain one pillowsham while the other sizes will have two. Both the cover and shams will be made from 100 percent cotton woven fabric. The top portion of the duvet cover is a printed fabric and the back will be a solid color fabric. The cover is sewn along three sides with an opening on the fourth. The opening has a button closure. As indicated by you the twin size will measure 68 x 86 inches, the full/queen size 88 x 90 inches and the king size 90 x 104 inches. All four edges of the shams are sewn. The back features an overlapping flap closure. The shams will measure either 24 x 30 inches or 24 x 40 inches. As requested the submitted samples are being returned.

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified. Explanatory Note X to GRI 3(b) to the HTSUSA, which constitutes the official interpretation of the tariff at the international level, provides, in part:

(X) For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In the instant case, the items qualify as a set within the meaning of GRI 3 because the items, the duvet cover and the pillowshams, are classifiable in different headings, will be used together and are packed for retail sale. The essential character of the set is imparted by the duvet cover.

The applicable subheading for the duvet cover and pillowsham set will be 6302.21.9050 , 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... other. The duty rate will be 7.2 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The duvet cover falls within textile category designation 362. The pillowshams fall within textile category designation 369.. Based upon international textile trade agreements the duvet cover from India is subject to quota and the requirement of a visa. The pillowshams from India are subject to 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-



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