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NY F89418




July 31, 2000

CLA-2-63:RR:NC:TA:349 F89418

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9050

Ms. Rabia Tewari
Delias
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a duvet cover and pillowcase from India.

Dear Ms. Tewari:

In your letter dated July 11, 2000 you requested a classification ruling.

The submitted samples, referred to as style no. 50099, consists of duvet covers and a pillowcase. All of the items are made from 100 percent cotton woven fabric. The fabric has been tie dyed. The submitted twin and full duvet covers are sewn along three sides and the fourth side is open with a tie string closure. The pillowcase is sewn along three sides with a slit opening along the fourth. You have indicated that the covers and pillowcase are individually packaged at the time of import.

You refer to style no. 50099 as a “tie dye duvet and pillowcase set”. 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 without repacking.

The duvet and pillowcase do not qualify as “goods put up in sets for retail sale” since the items in this set are classified in the same subheading and they are not packed together for retail sale. Each item will be classified separately.

The applicable subheading for the pillowcase will be 6302.31.9010, 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: not napped pillowcases, other than bolster cases. The duty rate will be 7.1 percent ad valorem.

The applicable subheading for the duvet covers will be 6302.31.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The duty rate will be 7.1 percent ad valorem.

The pillowcase falls within textile category designation 360. The duvet covers fall within textile category designation 362. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa.

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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