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NY L80239




October 27, 2004

CLA-2-63:RR:NC:TA:349 L80239

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2060; 6302.31.9050

Mr. Keith Rourk
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of comforter cover sets from India.

Dear Mr. Rourk:

In your letter dated October 12, 2004 you requested a classification ruling on behalf of Franco Manufacturing Co. Inc.

You submitted samples of two comforter cover sets. The sets consist of a comforter cover and either one or two pillow shams. The majority of one side of the cover and sham in style #1 are made from 100 percent cotton printed flannel fabric. The reverse side and the flap portion of the face side are made from 100 percent polyester woven satin fabric. The cover and shams are sewn along four sides with an opening near one end of the face side. The opening features a slightly overlapping flap and satin fabric tie closures.

Style # 2 is made from 100 percent cotton woven fabric. The majority of one side is a yarn dyed flannel fabric and the reverse side is a corduroy fabric. The cover and sham are sewn along four sides with an opening near one end of the face side. The opening features a slightly overlapping flap and artificial leather loop and wood toggle closures. The flap is made from the corduroy fabric. Both sets will be available in twin, queen and king sizes. The components of the two sets are packed together in a vinyl bag for retail sale at time of import.

The submitted sets meet 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. They are put together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The comforter covers impart the essential character of the sets.

The style # 1 comforter cover is made from two different fabrics that are classifiable under two subheadings. Since no single fabric imparts the essential character of style # 1, it and therefore the set, will be classified under the provision which occurs last in numerical order among those which equally merit consideration. Although style # 2 is made from two different fabrics, those fabrics are classified within the same subheading.

The applicable subheading for style # 1 will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other other. The duty rate will be 11.4 percent ad valorem.

The applicable subheading for style #2 will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The duty rate will be 6.7 percent ad valorem.

Although classified as a set, the individual components are subject to textile category designation as though they were classified separately. The comforter cover and sham in style # 1 fall within textile category designation 666. The comforter cover in style # 2 falls within textile category designation 362 and the sham falls within textile category designation 369. Based upon international textile trade agreements comforter covers from India 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.

Sincerely,

Robert B. Swierupski
Director,

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