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NY L84412




May 20, 2005

CLA-2-63:RR:NC:N3:349 L84412

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Mr. Kirit D. Patel
Venus Home Fashions
25861 Wright Street
Foothill Ranch, CA 92610

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

Dear Mr. Patel:

In your letter dated April 26, 2005 you requested a classification ruling.

You will be importing sheet sets. The sets will contain a flat sheet, fitted sheet and pillowcases. A sample of a pillowcase representing the different hem treatment in each set was submitted with your request. The various hem treatments are identified as A “Hemstitch Beads”, B “Hemstitch – Zig Zag”, C “Hemstitch – Pulse”, D “Hemstitch – Cycle”, E “Hemstitch – Curtain” and “ Hemstitch – Nth Light”. All of the items in the sets will be made from 100 percent cotton satin, twill or plain woven fabric. The fabric is not printed or napped. The pillowcases are folded and sewn along two sides with a slit opening along the fourth. The fabric on the open end of each pillowcase is folded to form a 4-inch wide hem. All of the pillowcases contain decorative stitching which has been sewn on top of the finished hem. The stitches are considered embroidery. The flat sheets will contain the same hem treatment as the pillowcases and the fitted sheet will not contain any decoration.

The flat sheets, fitted sheets and pillowcases meet 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 containing embroidery, flat sheet containing embroidery 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 decorated components impart the essential character of the set.     

The applicable subheading for the sheet sets 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.

The pillowcases fall within textile category designation 360. The flat and fitted 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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