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NY L84285

May 13, 2005

CLA-2-63:RR:NC:N3:349 L84285


TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Deepak Mehrotra
CMN International, LLC
43 Quail Court, Suite 111
Walnut Creek, CA 94596

RE: The tariff classification of sheets and pillowcases from India or China.

Dear Mr. Mehrotra:

In your letter dated April 15, 2005 you requested a classification ruling.

You will be importing sheet sets. The sets will consist of two pillowcases, a flat sheet and fitted sheet. Two pillowcases with different hem treatments were submitted. The fiber content for the sheet set was not included in your request. For the purposes of this ruling we assume that all of the items will be made from cotton or chief weight cotton fabrics. The fabric is not napped or printed. Pillowcase #1 is folded and sewn on two sides. It features two different two different hem finishes at the opening. The back is folded and sewn to form a 5-inch wide hem. The front or face side features a 5-inch wide faced hem. The facing fabric on the hem is a printed version of the body fabric.

Pillowcase # 2 is folded and sewn on two sides and also features two different hem finishes at the open end. The hem at the back of the opening is finished in the same manner as pillowcase #1. The facing on the 6-inch wide faced hem is made from a dobby or jacquard woven fabric. The flat sheet will contain the same hem treatment as the face side of the pillowcases. The fitted sheet will be plain. The components of the set do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

In your letter you refer to the pillowcases, flat sheet and fitted sheet as sets. 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 sheet sets do 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, 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: other: not napped sheets. 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, printed: of cotton: other: not napped... sheets. The rate of duty will be 6.7 percent ad valorem.

The pillowcases fall within textile category designation 360. The sheets fall within 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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