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NY 883927




April 9, 1993

CLA-2-63:S:N:N6: 349 883927

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2040; 6302.22.2020

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a bed set from Sri Lanka.

Dear Ms. Cumins:

In your letter dated March 18, 1993, on behalf of The Morgan Group Inc., you requested a tariff classification ruling.

You submitted a sheet set which contains two pillowcases, a flat sheet, and a fitted sheet. The set will be constructed in a woven blend of either 60 percent cotton and 40 percent polyester fabric or 55 percent polyester and 45 percent cotton fabric. All of the components of the set are made from rolls of printed or dyed fabric that is produced in Pakistan. In Sri Lanka the fabric is cut and sewn to form the components of the set. The pillowcases are folded in half and sewn on two sides with an opening on the fourth used to facilitate the insertion of a pillow. The flat sheet is hemmed on all four sides and a row of piping and ruffle has been inserted into a seam 5 inches from the hemmed top edge. The fitted sheet has two sides which have been completely elasticized and two sides with hemmed edges. Both the pillowcases and flat sheet are printed in a floral pattern while the fitted sheet is dyed dusty rose. It will be imported as a set in one retail package. All components in this set have undergone a substantial manufacturing process and are considered products of Sri Lanka. As requested the sample is being returned.

The applicable subheading for the bed set made of 60 percent cotton and 40 percent polyester will be 6302.21.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet and kitchen linen: other bed linen, printed: of cotton: other... sheets: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the bed set made of 55 percent polyester and 45 percent cotton will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets. The rate of duty will be 13 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the cotton sheet set is subject to quota and visa requirements. The pillowcases fall under textile category 360 and the sheets are under textile category 361. The man-made fiber set is subject to visa requirements and both the sheets and pillowcases fall under textile category 666.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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