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NY N015870

September 5, 2007



TARIFF NO.: 6302.31.9020

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004

RE: The tariff classification of sheet sets from China or India

Dear Ms. Wierbicki:

In your letter dated August 16, 2007 you requested a classification on behalf of Divatex Home Fashions, Inc.

The submitted sample is a sheet set. The set contains one flat sheet, one fitted sheet and four pillowcases. The sheets and pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcases are sewn on two sides with a slit opening along one end. The flat sheet is hemmed on all four sides. The fitted sheet features elasticized edges. Two of the pillowcases contain a floral embroidered design near the hem along the open end. The fabric at the top of the flat sheet and the open end of the other two pillowcases has been folded multiple times creating a 3-inch wide self hem with a “Z” like fold giving the appearance of piping. This hem treatment is not considered to be piping.

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 with repacking

The flat sheet, fitted sheet and pillowcases meet 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 (two pillowcases containing embroidery, a plain flat sheet, plain fitted sheet and two plain pillowcases). 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 essential character of the set is imparted by the plain (non-decorated) components.

The applicable subheading for the sheet set will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The flat and fitted sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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