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NY 890346





October 8, 1993

CLA-2-63:S:N:N6:349 890346

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.2020; 6302.21.2040; 6302.22.2010; 6302.22.2020

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty Seven Broad Street
New York, NY 10004

RE: The tariff classification of sheet and pillowcase sets from Thailand.

Dear Ms. Cumins:

In your letter dated September 15, 1993, on behalf of the Morgan Group Inc., you requested a tariff classification ruling.

You have submitted three sheet sets each of which consists of two pillowcases, a flat sheet and a fitted sheet. Each blended fabric set will be manufactured in two versions. One version of the set will be made from a chief weight cotton woven fabric, while the other will be made from a chief weight polyester woven fabric. Except for the fiber contents, the two versions are identical.

Rolls of woven printed fabric are manufactured in Pakistan and shipped to Thailand. In Thailand the fabric is cut to both length and width, sewn to form the components of the set and packed into retail sets. The sample pillowcases are folded in half and sewn on two sides with a hemmed opening on the fourth for the insertion of a pillow. The corners of the fitted sheets have been elasticized and all four sides have been cut and hemmed. The three flat sheets have been cut and hemmed on both sides and the bottom edge. Other than the printed designs, the construction of the top edge of the flat sheet is the major difference between the sets. One flat sheet is finished with a contrasting capping. The second sheet is finished with an approximately 4 inch wide straight border and the third flat sheet has an approximately 4 inch wide ruffled border added along the top edge. Both the straight and ruffled borders are made from self fabric.

Since the pillowcases and the sheets in the sets containing the capped and straight bordered flat sheets are classifiable under the same heading, they are not considered a set for tariff purposes and are classifiable separately. The set with the ruffled flat sheet meets the "put up in sets for retail sale" definition and will be classified as such. Country of origin determinations for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130(b) provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. The three sheet sets have been subjected to a substantial manufacturing or processing operation and are considered to be a product of Thailand.

The applicable subheading for the chief weight cotton pillowcases in the sets that contain the capped and straight bordered flat sheets will be 6302.21.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other... pillowcases, other than bolster cases: not napped. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the chief weight cotton capped and straight bordered flat sheets and the accompanying fitted sheets will be 6302.21.2040, HTS, which provides for bed linen, table linen, toilet linen 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 entire chief weight cotton sheet set that contains the ruffled flat sheet will be 6302.21.2040, HTS, which provides for bed linen, table linen, toilet linen 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 chief weight polyester pillowcases in the sets that contain the capped and straight bordered flat sheets will be 6302.22.2010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other... pillow cases. The rate of duty will be 13 percent ad valorem.

The applicable subheading for the chief weight polyester capped and straight bordered flat sheets and the accompanying fitted sheets 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.

The applicable subheading for the entire chief weight polyester sheet set that contains the ruffled flat sheet 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.

The pillowcases of chief weight cotton fall within textile category designation 360 and the chief weight cotton sheets fall within textile category designation 361. The pillowcases and sheets of chief weight polyester fall within textile category designation 666. Based upon international trade agreements, products of Thailand are subject to visa requirements.

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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