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NY R02736




November 7, 2005

CLA-2-63:RR:NC:N3:349 R02736

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Marla Hammouche
Linen Sources, Inc.
5401 Hangar Court
Tampa, Florida 33634

RE: The tariff classification of sheet set from India.

Dear Ms. Hammouche:

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

You will be importing a sheet set. The set will contain one flat sheet, one fitted sheet and either one or two pillowcases. A photograph of a sheet set was submitted with your request. All of the items in the set will be made from 100 percent cotton woven percale fabric. The fabric is not printed. The pillowcase and flat sheet are finished with a crochet lace trim. The fitted sheet is 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 with repacking

 The flat sheet, fitted sheet 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 trimming, flat sheet containing trimming 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 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.

     Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the pillowcase falls 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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