United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L80349 - NY L80536 > NY L80395

Previous Ruling Next Ruling
NY L80395

November 12, 2004

CLA-2-63:RR:NC:TA:349 L80395


TARIFF NO.: 6302.31.5020

Mr. David G. Porter
Springs Industries, Inc.
205 N. White Street
Fort Mill, SC 29715-1654

RE: The tariff classification of sheet set from Pakistan.

Dear Mr. Porter:

In your letter dated October 22, 2004 you requested a classification ruling.

You will be importing a sheet set. The set will consist of a flat sheet, fitted sheet and one or two pillowcases. A sample of the pillowcase was submitted with your request. The sheets and pillowcases will be made from 60 percent cotton and 40 percent polyester woven fabric. The pillowcase is finished on three sides with a slit opening along the fourth. A strip of piping has been inserted into the seam of the hem. The top hem of the flat sheet will be finished in the same manner as the pillowcase.

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 the qualifications of “goods put up in sets for retail sale”. The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. 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 decorative components (pillowcase and flat sheet) impart the essential character of the set.

In your letter you suggest classification under subheading 6302.31.9010 and 6302.31.9020 as bed linen not containing piping even though you specifically note that the sample contains piping. To support your claim, you submitted a domestically made sample with a “Z-hem”. The multiple folds of the “Z-hem” create a hem with the appearance of piping but it does not contain piping. The domestic sample would be classified as you suggest. Although the hems look similar, the sample from Pakistan contains a strip of piping and it will be classified accordingly.

The applicable subheading for the 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 20.9 percent ad valorem.

Although classified as a set, the individual components of the set are subject to textile category numbers as if they were classified separately. The pillowcase fall within textile category designation 360. The sheets fall within 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 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

Previous Ruling Next Ruling

See also: