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NY E88137

November 10, 1999

CLA-2-63:RR:NC:TA:349 E88137


TARIFF NO.: 6302.92.0000; 6302.31.5020

Mr. Brian J. Murphy
Law Offices of Roy Ian Delbyck
Suite 706 Ocean Centre, Harbour City
5 Canton Road, Tsimshatsui, Kowloon, Hong Kong

RE: The tariff classification of pillow shams, pillowcase and sheets from Hong Kong.

Dear Mr. Murphy:

In your letter dated September 9, 1999 you requested a classification ruling on behalf First Success Trading Limited.

You submitted samples of pillow shams, sheets and a pillowcase. All of the items are made from 100 percent cotton woven fabric. Exhibit I and J are pillow shams. Both shams have a flange and drawnwork. The flange creates a picture frame effect. The back portion of both shams features and overlapping flap closure. The front portion of exhibit I is embroidered with a crown and the front of exhibit J is embroidered with a daisy. Exhibit K, referred to as a pillowcase, is a pillow sham. The back portion has an overlapping flap closure. The front portion of the sham is embroidered with ferns. Exhibit L is a standard size pillowcase. Three edges are sewn and the fourth has a slit opening which features an interior overlapping flap closure. A fern is embroidered along one side. Exhibit M is a flat sheet that features embroidered ferns. The flat sheet is hemmed on all four sides. Exhibit N is a fitted sheet. The fitted sheet has two sides that have been completely elasticized and two sides with hemmed edges. Exhibits L, K, M and N are made with a herringbone weave. As requested the samples are being returned.

The flat sheet, fitted sheet and pillowcases, Exhibits L, M and N, will be packed together for retail sale as a sheet set. 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 criterion are met and the instant pillowcase and sheet meet the qualifications of “goods put up in sets for retail sale”. The sheet set is put up to furnish a bed and it is packed for sale directly to users. The components of the set are classifiable in different headings since the flat sheet and pillowcase contain embroidery while the fitted sheet does not.

The applicable subheading for Exhibits I, J and K will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the sheet set, Exhibits L, M and N, will be 6302.31.5020, 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 22.4 percent ad valorem.

Although Exhibits L, M and N are classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Exhibit L falls within textile category designation 360 and Exhibits M and N within textile category designation 361. Exhibits I, J and K within textile category designation 369. Based upon international textile trade agreements products of Hong Kong 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.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.


Robert B. Swierupski

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