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NY L83601

April 13, 2005

CLA-2-63:RR:NC:N3:349 L83601


TARIFF NO.: 6302.31.5020

Ms. Beth Lingle
The Hipage Company, Inc.
P.O. Box 62199
Charleston, SC 29419

RE: The tariff classification of a sheet set from Pakistan.

Dear Ms. Lingle:

In your letter dated March 22, 2005 you requested a classification ruling on behalf of Divatex Home Fashions.

You submitted a sample of a sheet set. The set is comprised of a flat sheet, fitted sheet and one or two pillowcases. All of the items in the set are made from 100 percent cotton herringbone yarn dyed fabric. The flat sheet is hemmed on all four sides and has a four-inch top hem. The fitted sheet is fully elasticized. The pillowcase is folded and has a sewn side and bottom. One end has a slit opening and 4-inch hem. The 4-inch hem on the flat sheet and pillowcase is embroidered with a logo in the shape of an elongated circle with two horizontal bars at each end. The logo measures approximately ½ inches wide and 1.5 inches long. The components of the set are packed together for retail sale in a zippered vinyl bag.

General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and (c) are put up in a manner suitable for sale directly to users without repackaging.

The instant set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings (embroidered pillowcases, embroidered flat sheet and plain fitted sheet). They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. The embroidered items impart the essential character of the set.

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 20.9 percent ad valorem. .

The pillowcases fall within textile category designation 360. The flat and fitted sheet 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.


Robert B. Swierupski

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