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NY I87600




November 15, 2002

CLA-2-63:RR:NC:TA:349 I87600

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2020; 6302.32.2040; 5603.12.0090

Ms. Ging Avera
Universal Weavers Corporation
16th Floor, Equitable Bank Tower
8751 Paseo de Roxas
Makati City, Philippines

RE: The tariff classification of pillowcase, sheets and stretcher kit from the Philippines.

Dear Ms. Avera:

In your letter dated October 25, 2002 you requested a classification ruling.

You submitted samples of a disposable pillowcase, sheets and stretcher kit. All of the items are made from 100 percent polypropylene spunbond non-woven fabric. The pillowcase is folded and sewn along two sides with a slit opening along one end used to accommodate the insertion of a pillow. The ends of the fitted sheet are folded over and sewn forming pockets. The fitted stretcher sheet is folded and sewn at both ends creating a pocket to fit the stretcher mattress. The top sheet is a rectangular piece of fabric. The edges of the sheet are not hemmed, pinked or finished. You note that the nonwoven fabric weighs 40 grams per square meter.

The stretcher kit consists of two pillowcases, a top sheet and a fitted stretcher sheet. All of the items are made from the same fabric and in the same manner as the items above. They are packaged together in a plastic bag at time of import. As indicated in your letter all of the items will be used by hospital and ambulance use as disposable covers for pillows and sheets for stretchers.

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.

In this case all three criteria are met and the stretcher kit qualifies as a set.

The applicable subheading for the pillowcase will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... pillowcases, other than bolster cases: not napped. The duty rate will be 11.7 percent ad valorem.

The applicable subheading for the fitted sheets and the stretcher kit will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other... sheets: not napped. The duty rate will be 11.7 percent ad valorem.

The applicable subheading for the top sheet will be 5603.12.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 25g/m² but not more than 70g/m². The duty rate will be Free.

The fitted sheets and pillowcases (imported as separates or part of the stretcher kit) fall within textile category designation 666. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. The top sheets fall within textile category 223 and 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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