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NY K88229




August 13, 2004
CLA-2-63:RR:NC:TA:349 K88229

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Mr. Herbert Chavarria
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of sheet set from China or Pakistan.

Dear Mr. Chavarria:

In your letter dated July 22, 2004 you requested a classification ruling on behalf of Baltic Linen Co. Inc.

You will be importing a sheet set. A sample of the flat sheet and pillowcase were submitted. The set will consist of one or two pillowcases, a flat sheet and a fitted sheet. They will be imported packed for retail sale in twin, full, queen and king sizes. All of the components of the sheet set will be made from 100 percent cotton woven fabric. The pillowcase is sewn on three sides with a slit opening along the fourth. All of the edges of the flat sheet are finished. The top hem of the flat sheet and pillowcase contain a piping cord. The components of the set are packaged for retail sale at time of import. The fitted sheet will not contain decorative features.

The sheet set meets 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 (pillowcases and flat sheet containing piping and a plain fitted sheet). 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 applicable subheading for the sheet set 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 20.9 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 pillowcases fall within textile category designation 360. Based upon international textile trade agreements products of China and 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 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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