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NY F82136





February 2, 2000

CLA-2-63:RR:NC:TA:349 F82136

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7020; 6302.21.7010; 4202.92.4500

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a flannel sheet set and backpack from Turkey, Pakistan, Portugal and Brazil.

Dear Mr. Sirico:

In your letter dated January 17, 2000 you requested a classification ruling on behalf of Franco Manufacturing Company, Inc.

You submitted a sample of a “3-piece sheet set” and a backpack. The sheet set consists of a flat sheet, fitted sheet and a pillowcase. The sheets and pillowcase are made from 100 percent cotton flannel fabric. The fabric is printed with the Walt Disney characters “Mickey Mouse, Minnie Mouse, Goofy and Donald Duck”. All four edges of the flat sheet are hemmed. The corners of the fitted sheet are finished with elastic. 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 backpack is of polyvinyl chloride (PVC). The bag has a top carry handle of nylon webbing and two adjustable, permanently attached shoulder straps that enable use as a backpack.

Please note, that the submitted sheet set does not meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consists of at least two different articles which are, prima facie, classifiable in different headings; 2- put up together to meet a particular need or carry out a specific activity; 3- packed for sale directly to users without repacking.

In this case the sheets, pillowcase and backpack do not meet the second criterion.

The applicable subheading for the flat and fitted sheet will be 6302.21.7020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the pillowcases will be 6302.21.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped pillowcases, other than bolster cases. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.

The flat and fitted sheets fall within textile category designation 361. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Pakistan and Brazil are subject to quota and the requirement of a visa. The sheets from Turkey are subject to quota and the requirement of a visa.

Goods classified under tariff number 4202.92.4500 are not currently subject to textile quota or visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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