United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K89924 - NY K89981 > NY K89929

Previous Ruling Next Ruling
NY K89929





October 26, 2004

CLA-2-63:RR:NC:TA:349 K89929

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.3020; 6302.31.7020

Ms. Patty Kittel
Target Customs Brokers Inc.
Import Dept. TPN-430
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of sheet sets from Turkey.

Dear Ms. Kittel:

In your letter dated October 6, 2004 you requested a classification ruling.

The submitted samples, identified as sets A, B and C, are sheet sets. All of the sets are made from 100 percent cotton woven fabric. The fabric is napped and not printed. The fitted sheets in all three sets are fully elasticized. The pillowcase in set A is folded and sewn along the bottom and sides and the flat sheet is hemmed on all four sides. The open end of the pillowcase and top edge of the flat sheet contain a 2-inch ruffle. The set A fitted sheet is plain. The top hem of the flat sheet in set B contains a ruffle. The pillowcase and fitted sheet in this set are plain. The open end of the pillowcase in set C contains a ruffle. The flat and fitted sheets in set C are plain.

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.

All three bed 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 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. In set A the decorated components (pillowcases and flat sheet) impart the essential character of the set. In set B and C the plain components (pillowcases and fitted sheet; flat and fitted sheets) impart the essential character of the set.

The applicable subheading for set A will be 6302.31.3020, 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: napped sheets. The duty rate will be 11.9 percent ad valorem.

The applicable subheading for sets B and C will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 3.8 percent ad valorem.

Although classified as a set the individual components are subject to textile category designation as if they were classified separately. The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products in category 361 from Turkey are subject to quota and visa requirements.

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,

Previous Ruling Next Ruling

See also: