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NY G80360




August 21, 2000

CLA-2-63:RR:NC:TA:349 G80360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9050

Ms. Susan D. Klingbeil
Ikea
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a quilt cover and pillow sham set from Turkey.

Dear Ms. Klingbeil:

In your letter dated August 1, 2000 you requested a classification ruling.

You submitted a retail set of comprised of a quilt cover and one or two pillow shams. This set is identified as article number 00030733 (king size), 20030732 (queen/full size) and 90030738 (twin size). The cover and shams will be made from 100 percent cotton woven fabric. The fabric is features a combination waffle weave and satin weave. The pillow sham is sewn along three edges with an overlapping flap closure along the fourth edge. It has a picture frame effect. The quilt cover is sewn along three sides. The fourth side has an approximately 29-inch partial opening.

The submitted quilt cover and shams 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 that 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 quilt cover and pillow shams meet all three criteria. The quilt cover provides the essential character of the set.

The applicable subheading for the quilt cover and pillow shams will be 6302.31.9050, 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 other. The duty rate will be 7.1 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The quilt cover falls within textile category designation 362. The pillow cover falls within textile category designation 369. Based upon international textile trade agreements products of Turkey are not subject to 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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