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NY J85130

June 6, 2003

CLA-2-63:RR:NC:TA:349 J85130


TARIFF NO.: 6302.31.3020

Mr. Floyd Sirico
Rogers & Brown Customs Brokers
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of sheet set from Portugal.

Dear Mr. Sirico:

In your letter dated May 20, 2003 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

The instant sample is a sheet set. The set consists of a flat sheet, fitted sheet and one or two pillowcases. All of the components of the set are made from 100 percent cotton woven flannel fabric. An approximately 4-inch wide scalloped and embroidered trim is sewn to the top edge of the flat sheet and the open end of the pillowcase. The fitted sheet is fully elasticized and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The set is packed in a clear vinyl zippered bag. The sheet set will be available in twin, queen, king and California king sizes.

The instant 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 (embroidered pillowcases, embroidered flat sheet and a plain fitted sheet). Thy 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 embroidered components impart the essential character of the set.

The applicable subheading for the sheet set will be 6302.31.3020, Harmonized Tariff Schedule of the United States (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: napped sheets. The duty rate will be 13.1 percent ad valorem.

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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