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NY L80857




December 3, 2004

CLA-2-63:RR:NC:TA:349 L80857

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7010; 6302.21.7020; 6302.31.7010; 6302.31.7020

Mr. Robert Horowitz
Sabtex Ltd.
800 D Central Boulevard
Carlstadt, NJ 07072

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

Dear Mr. Horowitz:

In your letter dated November 5, 2004 you requested a classification ruling.

You submitted a sample of a sheet set. The set consists of two pillowcases, fitted sheet and flat sheet. All of the components of the sheet are made from 100 percent cotton woven flannel fabric. The fabric will either be dyed or printed. The two pillowcases are folded and sewn along the bottom and sides. The open end is hemmed. The fitted sheet is fully elasticized. All four sides of the flat sheet are hemmed. The set does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. All of the components of the bedding set are packed in a zippered vinyl bag.

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 set are classifiable under the same subheading. Each item in the set will be classified separately.

The applicable subheading for the printed pillowcases will be 6302.21.7010, HTS, that provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped pillowcases other than bolster cases. The rate of duty will be 2.5 percent ad valorem.

  The applicable subheading for the printed flat and fitted sheets will be 6302.21.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped sheets. The rate of duty will be 2.5 percent ad valorem.

  The applicable subheading for the dyed pillowcase will be 6302.31.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped pillowcases, other than bolster cases. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the dyed flat and fitted sheets 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.

The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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