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NY J86052

August 4, 2003

CLA-2-63:RR:NC:TA:349 J86052


TARIFF NO.: 6302.31.5020

Ms. Mabel Lee
American Overseas Air Freight Inc.
2345 Alaska Avenue
El Segundo, CA 90245

RE: The tariff classification of sheet set from China.

Dear Ms. Lee:

In your letter dated July 8, 2003 you requested a classification ruling on behalf of High Country Linen Inc.

The submitted sample is a sheet set. The sheet set consists of a flat sheet (style number Décor-18flat), fitted sheet (style number Décor-18fit) and two pillowcases (style number Décor-18case). All of the components of the sheet set are made from 100 percent cotton woven fabric. The flat sheet is hemmed on three sides. The top hem is scalloped and embroidered. The pillowcase is folded and sewn along two sides with an opening along the third. The hem at the open end is scalloped and embroidered. The fitted sheet is fully elasticized. The components of the set are packaged for retail sale at time of import.

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 and flat sheet containing embroidery 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 applicable subheading for the sheet set will be 6302.31.5020, 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: not napped sheets. The duty rate will be 21.2 percent ad valorem.

Although classified as a set, the individual components are subject to textile category designations as if they were classified separately. Accordingly, the sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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