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NY L87657




September 28, 2005

CLA-2-63:RR:NC:N3:349 L87657

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.5020

Mr. Gerald M. Ellner
Synergy, Inc.
715 South Ave. East
Cranford, NJ 07016

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

Dear Mr. Ellner:

In your letter dated September 8, 2005 you requested a classification ruling.

You will be importing sheet sets. The sets will consist of pillowcases, a flat sheet and fitted sheet. Six swatches representing the different hem treatments that will be used on the pillowcases and flat sheet were submitted with your request. The fitted sheets will not contain any decorative additions. All of the items will be made from 100 percent cotton sateen fabric. The fabric is not printed or napped. Hem treatment 1 consists of a piece of self-fabric that is sewn to the raw edge of the main body panel forming a 3 ½ -inch wide banded hem. Two piece of cord are sewn inside the hem creating a raised effect on the outer surface. An additional stitch joins the fabrics together and forms the hem. Hem treatment 1 does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

Hem treatments 2, 3, 4, 5 and 6 consist of various decorative embroidery stitches (i.e. satin, scallop, picot, etc.) sewn over the finished self-hems. All of these hem treatments contain embroidery.

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 containing hem treatments 2-6 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 those sets.

The sheet set containing hem treatment 1 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 pillowcase (hem treatment 1) will be 6302.31.9010, 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: other: not napped... pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the sheets (hem treatment 1) 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 applicable subheading for the sheet sets with hem treatments 2-6 will be 6302.31.5020, 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.      

All of the pillowcases fall within textile category designation 360. All of the sheets fall within 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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