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NY L87999




October 17, 2005

CLA-2-63:RR:NC:N3:349 L87999

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Mr. Gerald M. Ellner
Synergy, Inc.
715 South Avenue East
Cranford, New Jersey 07016

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

Dear Mr. Ellner:

In your letter dated September 29, 2005 you requested a classification ruling.

You submitted a sample of a hem treatment to be used on the pillowcases and flat sheet in a sheet set. All of the items in the set will be made from 100 percent cotton woven fabric. The fabric is not napped or printed. The hems at the open end of the pillowcases and the top of the flat sheet are folded over and sewn creating the 5-inch wide hem. A row of satin stitch embroidery is sewn over this finished hem. A second row of satin stitch embroidery is sewn next to the first row. The pillowcase and flat sheet contain embroidery. The fitted sheet will be plain.

General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and (c) are put up in a manner suitable for sale directly to users without repackaging.

The instant set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings (embroidered pillowcases, embroidered flat sheet and plain fitted sheet). They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. The embroidered items impart the essential character of the set.

The applicable subheading for the sheet set 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 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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