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NY L86426




August 9, 2005

CLA-2-63:RR:NC:N3:349 L86426

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.10.0005

Mr. Rajni D. Patel
Venus Textiles
P.O. Box 50580
Irvine, CA 92619-0580

RE: The tariff classification of sheet sets from Pakistan.

Dear Mr. Patel:

In your letter dated July 20, 2005 you requested a classification ruling.

You will be importing sheet sets. The sets will include a flat sheet, fitted sheet and two pillowcases. Four representative samples of different hem treatments were included with your request. These hems will be used on the top edge of the flat sheet and the open end of the pillowcase. All of the items in the sets will be made from 100 percent cotton knit fabric. Sample 1 features an additional piece of self-fabric folded and sewn to the top edge or open end of the pillowcase creating a 4-inch wide hem. Sample 2 contains a strip of jacquard knit fabric that is folded and sewn to the top edge and open end creating a 3.5-inch wide hem. Sample 3 has a strip of self-embroidered fabric that has been folded and sewn to the edge/end creating a 3.5-inch wide hem. A 5-inch wide strip of eyelet-embroidered fabric will be sewn on the hems of Sample 4. The fitted sheets 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.

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

The applicable subheading for the all the pillowcases in all the sets will be 6302.10.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: pillowcases and bolster cases. The duty rate will be 6 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.10.0008, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: pillowcases and bolster cases. The duty rate will be 6 percent ad valorem.

All of the pillowcases, flat sheets and fitted sheets fall within textile category designation 362. 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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