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NY J81876





March 20, 2003

CLA-2-63:RR:NC:TA:349 J81876

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7020

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

RE: The tariff classification of a sheet set from Pakistan.

Dear Mr. Sirico:

In your letter dated March 4, 2003 you requested a classification ruling on behalf of Franco Manufacturing Co., Inc.

You submitted samples of a sheet set. The set consists of a flat sheet, fitted sheet and a pillow. The sheets are made from 100 percent polyester flannel printed fabric. The flat sheet is hemmed on all four sides. The ends of the fitted sheet are elasticized and the sides are hemmed. They do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheets will be available in twin, full, queen, king and California king sizes. The outer shell of the pillow is made from the same fabric as the sheets. It is stuffed with a 100 percent polyester filler. The pillow measures approximately 12 x 15 inches.

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 sheets and pillow meet the qualifications of “goods put up in sets for retail sale”. The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The sheets impart the essential character of the set.

The applicable subheading for the sheet and pillow set will be 6302.21.7020, 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 sheets. The rate of duty will be 3 percent ad valorem.

Although classified 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 pillow falls within textile category designation 369. Based upon international textile trade agreements the sheets from 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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