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NY I82527




June 14, 2002

CLA-2-63:RR:NC:TA:349 I82527

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020; 6302.31.5010; 6302.31.9020

Mr. Kevin L. Maher
KLM
3200 Glen Terrace
Charlotte, NC 28211

RE: The tariff classification of sheets and pillowcase from Pakistan.

Dear Mr. Maher:

In your letter dated May 17, 2002 you requested a classification ruling.

The submitted sample is a pillowcase. You will also be importing a flat and fitted sheet. Samples of the sheets were not submitted. All of the items are made from 100 percent cotton sateen woven fabric. The pillowcase is folded and sewn along two sides with an opening along the third. The hem of the pillowcase and flat sheet may be finished in two ways described in your letter as scenarios 1 and 2. The hem of the sample pillowcase (scenario 2) features a 2.25 inch wide strip of jacquard fabric trim overlaid along the inner edge of the hem. The 3 inch wide hem is sewn with a single straight stitch. A decorative stitch sometimes referred to as a box or hemstitch is used to attach the trim to the pillowcase. The hem of the scenario 2 flat sheet will be finished in the same manner. Without a sample we are unable to address the classification of the pillowcase and flat sheet in scenario 1. As requested the submitted sample is being returned.

You have not indicated whether the sheets and pillowcase will be imported packed as a retail set or packed individually. If imported as a set in retail packaging, the instant sheets and pillowcases will qualify as “goods put up in sets for retail sale.” The sheet set would consist of different articles classifiable in different headings (containing embroidery, trimming and plain). The set is put up to carry out a specific activity and it will be packed for retail. The decorative components provide the essential character.

The applicable subheading for the sheets and pillowcases if imported as a retail set and the flat sheet if imported separately will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped sheets. The duty rate will be 21.5 percent ad valorem.

The applicable subheading for the pillowcase if imported separately will be 6302.31.5010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The duty rate will be 21.5 percent ad valorem.

The applicable subheading for the fitted sheet if imported separately will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.9 percent ad valorem.

Even if imported as a set, the individual components are subject to textile category designations as if they were classified separately. Accordingly, the sheets fall within textile category designation 361. The pillowcase falls within textile category designation 360. Based upon international textile trade agreements products of Pakistan 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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