NY 884038 - The tariff classification of a bed set from Hong Kong. - United States International Trade Commision Rulings

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NY 884038

April 9, 1993

CLA-2-63:S:N:N6: 349 884038

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.2030

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 Hong Kong.

Dear Ms. Cumins:

In your letter dated March 23, 1993, on behalf of The Morgan Group Inc., you requested a tariff classification ruling.

You submitted a sheet set which contains one pillowcase, a flat sheet, and a fitted sheet. All items are made of 100 percent cotton yarn-dyed flannel fabric. The cotton fabric is manufactured in China and shipped to Hong Kong in rolls. In Hong Kong the fabric is napped and then cut and sewn to form the components of the set. The pillowcase is 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 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. The set has a checkered design in pastel colors and 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 Hong Kong. As requested the sample is being returned.

The applicable subheading for the bed set will be 6302.31.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet and kitchen linen: other bed linen: of cotton: other... sheets: napped. The rate of duty will be 7.6 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 pillowcase is subject to visa requirements under textile quota category 360, and the sheets are subject to visa requirements under textile quota category 361.

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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