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NY L80746




November 23, 2004

CLA-2-63:RR:NC:TA:349 L80746

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 6302.31.9010

Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

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

Dear Ms. Whitley:

In your letter dated November 2, 2004 you requested a classification ruling.

You will be importing a sheet set for Royal Velvet. It will contain of a flat sheet, fitted sheet and pillowcases. A sample of the flat sheet was submitted with your request. The components of the set will all be made from 100 percent cotton jacquard woven fabric. The fabric is not napped. The edge on one end of the sheet is folded to form a 5-inch wide hem. The hem is filled with a layer of non-woven fabric. Twenty rows of quilt stitching go through all three layers. The open end of the pillowcases will be finished in the same manner as the flat sheet. The sheet set does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

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 sheet set meets does not qualify as “goods put up for retail sale” as the components of the are classifiable under the same subheading. Each item in the set will be classified separately.

The applicable subheading for the pillowcases will be 6302.31.9010, 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 pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the set 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 6.7 percent ad valorem.

The pillowcases fall within textile category designation 360. The sheets fall within category designation 361. Based upon international textile trade agreements products of China 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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