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NY L80757




December 7, 2004

CLA-2-63:RR:NC:TA:349 L80757

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Shiv Shankaran
Venus Textiles
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of a sheet set from China, India or Pakistan.

Dear Mr. Shankaran:

In your letter dated November 12, 2004 you requested a classification ruling.

You will be importing a sheet set. The set will consist of two pillowcases, fitted sheet and flat sheet. A sample of the pillowcase was submitted with your request. The sheet set will be made from either 100 percent cotton or 60 percent cotton and 40 percent polyester woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along the bottom and sides. The open end features a hem treatment that contains three rows of tucks or pleats. The flat sheet will have the same hem treatment as the pillowcase. The set does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.

The sheet set meets does not qualify as “goods put up for retail sale” as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately.

The applicable subheading for the pillowcases will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.7 percent ad valorem.

The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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