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NY I83244

July 18, 2002

CLA-2-63:RR:NC:TA:349 I83244


TARIFF NO.: 6302.31.5020

Ms. Jodi Gracey
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of sheet set from Pakistan.

Dear Ms. Gracey:

In your letter dated June 20, 2002 you requested a classification ruling.

The submitted sample is a full sized sheet set. The set includes a flat sheet, fitted sheet and two pillowcases. All of the items are made from 100 percent cotton woven fabric. The pillowcase is folded and sewn along two sides with an opening along the third. A row of piping has been inserted into the seam of the hem of the pillowcases. The flat sheet is hemmed on all four sides. piping has been inserted in seam of the top hem. The edges of the fitted sheet are elasticized. The components of the set are packaged in a vinyl bag for retail sale. As requested the sample is being returned.

The sheet 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 (pillowcases containing piping, flat sheet containing piping 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 components containing piping impart the essential character of the set.

The applicable subheading for the sheet set will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 21.5 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the pillowcase falls within textile
category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of Pakistan 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 646-733-3043.


Robert B. Swierupski

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