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NY K80345




November 6, 2003

CLA-2-63:RR:NC:TA:349 K80345

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020; 6302.31.9020

Mr. Vikas Sachdeva
CMN International, LLC
39 Quail Court
Walnut Creek, CA 94596

RE: The tariff classification of a pillowcase and sheets from India.

Dear Mr. Sachdeva:

In your letter dated October 21, 2003 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 will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along the sides. One end has a slit opening used to accommodate the insertion of a pillow. The fabric along the 4-inch wide, faced hem is of jacquard construction. A piping cord is inserted in the seam of the hem. Per our telephone conversation you have indicated that the top hem of the flat sheet will be made in the same manner as the pillowcase. The fitted sheet will be plain. The sheets and pillowcase may 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 piping 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 21.2 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 21.2 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 6.8 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 India 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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