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NY L84762




June 1, 2005

CLA-2-63:RR:NC:N3:349 L84762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020; 6302.31.9010; 6302.31.9020

Ms. Nancy Hattersley
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of sheet sets from China.

Dear Ms. Hattersley:

In your letter dated May 6, 2005 you requested a classification ruling.

You will be importing sheet sets. The sets will include two pillowcases, a flat sheet and a fitted sheet. Samples of four pillowcases, referred to as items 1-4, representing the hem treatment in the flat sheet and pillowcase in each set were submitted with your request. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. All four pillowcases are sewn along two sides with an opening along one end. Item #1 features 7 rows of contrasting stitching along the finished hem. The 7 rows of stitching along the finished hem are considered embroidery.

Item #2 has an approximately 6 inch wide banded hem. The hem is made from a yarn dyed jacquard woven fabric. This item does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

Item #3 features a four inch wide banded hem. The hem has four rows of sewn down pleats or tucks. It does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

Item #4 has an approximately four inch wide banded hem. This item is stated to have a ¼-inch tucking hem. It is not tucked. A strip of piping has been inserted in the seam of the banded hem. As previously noted, the flat sheets in each set will contain the same hem treatment as the pillowcases. The fitted sheet will be 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.

Item 1 and 4 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. The decorative components (pillowcase and flat sheet) impart the essential character of the set.

Although referred to as a " sheet set", items 2 and 3 do not meet the qualifications of "goods put up in sets for retail sale" as the components of the set are classifiable within the same subheading. Therefore, each item in the set will be classified separately.

The applicable subheading for items 1 and 4 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 applicable subheading for the pillowcase in items 2 and 3 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 sheets in items 2 and 3 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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