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NY L83672




April 15, 2005

CLA-2-63:RR:NC:N3:349 L83672

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Mr. Allan H. Kamnitz
Sharretts, Paley, Carter V. Blauvelt, P.C. 74 Broad Street
New York, NY 10004

RE: The tariff classification of pillowcases and sheets from India.

Dear Mr. Kamnitz:

In your letter dated March 28, 2005 you requested a classification ruling on behalf of DWI Holdings, Ltd.

The submitted sample, style CKH 10022, is a pillowcase. You will also import a flat and fitted sheet to complete a sheet set. 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 on two sides with an opening at one end. A piece of self-fabric is sewn to the raw edge of the open end creating a 3-1/2-inch wide banded hem. Two pieces of cord are sewn inside the hem creating a raised effect on the outer surface. An additional stitch joins the fabric together and creates the hem. The top hem of the flat sheet will be finished in the same manner as the pillowcase. The fitted sheet will be plain. The pillowcase and sheets do not contain any embroidery, lace, braid, edging, trimming, piping or applique 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 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 pillowcases will be 6302.31.9010, 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 flat and fitted sheets 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 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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