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NY J83390




May 7, 2003

CLA-2-63:RR:NC:TA:349 J83390

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.5020

Mr. Kirit Patel
Venus Textiles/Perfect Choice Inc.
3661 Bentley Ave.
Los Angeles, CA 90034

RE: The tariff classification of sheet sets from India, Pakistan, China or Indonesia.

Dear Mr. Patel:

In your letter dated April 15, 2003 you requested a classification ruling.

You will be importing three sheet sets (Set 1, 2 and 3) and submitted a sample of Set 1. The king size Set 1 consists of 1 flat sheet, 1 fitted sheet and 4 pillowcases. All of the items will be made from either 100 percent cotton woven fabric or 55 percent cotton and 45 percent polyester woven fabric. The pillowcases are sewn on three sides with a slit opening along one end used to accommodate the insertion of a pillow. One side of two of the pillowcases features an overlay piece of fabric that contains embroidery. The other two pillowcases are plain. The edges of the fitted sheet are fully elasticized. The top edge of the flat sheet features a “Z” stitch hem. This single stitch holds the hem and also forms a pleat that has the appearance of piping. The pleat and the “Z” stitch hem are not considered a form of embroidery, edging or trimming.

Set 2 is a 4-piece sheet set that consists of a flat sheet, fitted sheet and two pillowcases. The items will be made from either 100 percent cotton woven fabric or 55 percent cotton and 45 percent polyester woven fabric. You indicate that the flat sheet and the pillowcases will be embellished. The fitted sheet will be plain.

Set 3 is a 4-piece sheet set that consists of a flat sheet, fitted sheet and pillowcases. The set will be made from the same fiber content as above. Both the flat and fitted sheets will be plain and the two pillowcases will be embellished.

The three sheet sets meet the qualifications of “goods put up in sets for retail sale.” The components of the sets consist of at least two different articles which 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. In set 1 the non-decorated items impart the essential character of the set. In set 2 the embellished components impart the essential character. In set 3 the non-decorated items impart the essential character.

The applicable subheading for Set 1 and 3 will be 6302.31.9020, 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 sheets. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for Set 2 will be 6302.31.5020, HTS, which provides for 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 21.2 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of India, Pakistan, China and Indonesia 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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