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NY R01604

March 23, 2005

CLA-2-63:RR:NC:N3:349 R01604


TARIFF NO.: 6302.31.5020

Mr. Phillip Francis Villari
CHF Industries, Inc.
1 Park Avenue, 9th Floor
New York, NY 10016

RE: The tariff classification of sheet set from India.

Dear Mr. Villari:

In your letter dated March 10, 2005 you requested a classification ruling.

You will be importing a sheet set. The set will consists of a pillowcase, flat sheet and fitted sheet. Samples of the items were not submitted. A photo of the hem treatment on the pillowcase was submitted. All of the items in the set will be made from 100 percent cotton percale woven fabric. The fabric is not printed or napped. The hem treatment on the along edge of the pillowcase features a ruffle. We assume that the top hem of the flat sheet is finished in the same manner as the pillowcase and that the fitted sheet is plain. The ruffle treatment is considered edging/trimming.

 The sheet set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (pillowcases containing edging/trimming, flat sheet containing edging/trimming and a plain fitted sheet). 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 applicable subheading for the sheet set will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 pillowcase falls within textile category designation 360. The flat and fitted sheet fall within 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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