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April 22, 1999

CLA-2-63:RR:NC:TA:349 E80050

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2040

Ms. Monica L. Yaniga
Expeditors International of Washington, Inc. 4751 Lebourger
St. Louis, MO 63134

RE: The tariff classification of a disposable bedding set from China.

Dear Ms. Yaniga:

In your letter dated March 22, 1999 you requested a classification ruling on behalf of New Buffalo Corporation.

You submitted samples of a “Disposable Bedding Pack for 911 Emergency Use”. The pack consists a flat sheet, fitted sheet, pillowcase and an absorbent pad. The sheets and the pillowcase are made from 100 percent polypropylene nonwoven fabric. The pad is comprised of a layer of nonwoven polypropylene fabric, a middle layer of fluff pulp and paper and a bottom layer of polyethylene plastic sheeting. The flat sheet is navy blue in color and is not hemmed. The fitted sheet is blue and color and features two ends that are folded over and hemmed forming a pocket. The white color pillowcase is hemmed along two sides and features a slit opening at one end used to accommodate the insertion of a pillow. In your letter, you indicate that all the four items will be packaged and imported as a set in a sealed polybag.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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.

(c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the instant “Disposable Bedding Pack for 911 Emergency Use” meets the qualifications of “goods put up in sets for retail sale”. The fitted sheet imparts the essential character of the set.

The applicable subheading for the set will be 6302.32.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other sheets: not napped . The duty rate will be 12.2 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The fitted sheet and pillowcase fall within textile category designation 666. The flat sheet falls within category designation 223. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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