United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F87266 - NY F87308 > NY F87288

Previous Ruling Next Ruling
NY F87288

June 23, 2000

CLA-2-63:RR:NC:TA:349 F87288


TARIFF NO.: 6302.10.0005; 6302.10.0008

Mr. Carlos Halasz
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a knit sheet set from Pakistan or Turkey

Dear Mr. Halasz:

In your letter dated May 31, 2000 you requested a classification ruling on behalf of Franco Manufacturing Company, Incorporated.

You submitted a sample of a full size knit sheet set. The set consists of a flat sheet, fitted sheet and two pillowcases. It is made from a 100 percent cotton jersey knit fabric. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The pillowcases are sized to fit a standard pillow. The sheet set is packed in a drawstring bag made from the same jersey knit fabric as the sheets and pillowcases. The bag measures approximately 11 x 9 x 4.5 inches and is sized to fit the folded set. The bag features a large self-adhesive paper label which provides advertising information, contents of the set, washing instructions, country of origin, trademarks, name and address of the importer and the fiber content.

The pillowcases and the sheets are classified within the same subheading although listed separately for statistical purposes. The sheet set and the bag are sold together at retail and are considered to be a composite good in accordance with General Rule of Interpretation (GRI) 3(b). The sheet set provides the essential character of this composite good.

The applicable subheading for the knit pillowcases will be 6302.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: pillowcases and bolster cases. The duty rate will be 6.6 percent ad valorem.

The applicable subheading for the flat sheet and fitted sheet will be 6302.10.0008, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: sheets. The duty rate will be 6.6 percent ad valorem.

The pillowcases, flat sheet and fitted sheet fall within textile category designation 362. Based upon international textile trade agreements products of Pakistan or Turkey falling within this category are not subject to quota or visa requirements.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: