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NY H88329




March 20, 2002

CLA-2-63:RR:NC:TA:349 H88329

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7010; 6302.21.7020; 6307.90.9889; 9404.90.8020

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

RE: The tariff classification of a bedding set from Pakistan

Dear Mr. Sirico::

In your letter dated February 26, 2002 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

You submitted a sample of a bedding set. The set consists of a comforter, flat sheet, fitted sheet, one or two pillowcases and a laundry bag. The sets will be made in twin, twin XL and full sizes. The outer shell of the comforter is made from a 100 percent cotton woven flannel fabric. It is stuffed with a polyester filler and quilted through all three layers. The rest of the items in the set are made from the same 100 percent cotton woven flannel fabric. The fabric is printed with a country design. Other versions of the bedding set will have different printed designs. The pillowcases are folded and sewn leaving one end open. The fitted sheet is fully elasticized. The flat sheet is hemmed on all four sides. The laundry bag measures approximately 22 x 32 inches and features a drawstring closure. The set does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. All of the components of the bedding set are packed in a zippered vinyl bag.

The bedding set does not met the qualifications of "goods put up in sets for retail sale". Although the components of the set consist of articles classifiable in different headings and are packed for sale directly to users without repacking, the components not are put together to meet a particular need or carry out a specific activity. The comforter, sheets and pillowcases are used to make up a bed while the flannel bag is used to hold laundry. The components of the set will be classified separately.

The applicable subheading for the printed pillowcases will be 6302.21.7010, 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: napped pillowcases other than bolster cases. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the printed flat and fitted sheets will be 6302.21.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped sheets. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the laundry bag will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns, other: other: other other: other. The duty rate duty will be 7 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8020, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem.

The pillowcases fall within textile category designation 360 and the sheets fall within textile category designation 361. The comforter falls within textile category designation 362. The laundry bag falls under a subheading that is not assigned a textile category designation. Based upon international textile trade agreements products of Pakistan falling in categories 360 and 361 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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