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NY L88537

November 18, 2005

CLA-2-63:RR:NC:N3:349 L88537


TARIFF NO.: 6302.21.9010; 6302.21.9020

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

RE: The tariff classification of a sheet set from India and China.

Dear Mr. Mehrotra:

In your letter dated October 26, 2005 you requested a classification ruling.

The submitted sample is a sheet set. The set contains a flat sheet, fitted sheet and may have one or two pillowcases. All of the items are made from 100 percent cotton woven fabric. The fabric is not napped. It is printed in a solid color on one side. The fitted sheet is fully elasticized. The pillowcase is sewn along one end and a side. The open end of the pillowcase features a 4-inch wide hem made from two pieces of the fabric with the contrasting colored side facing out. The hem along on the flat sheet is finished in the same manner as the pillowcase. The instant sheet set is completely reversible using felled seams. The sheet 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” 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 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: 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 6302.21.9020, 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 pillowcase falls within textile category designation 360. The flat and fitted 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.


Robert B. Swierupski

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