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NY L88787




February 2, 2006

CLA-2-63:RR:NC:N3:349 L88787

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.9010; 6302.21.9020

Mr. Jack H. Daniel
International Forwarders Inc.
P.O. Box 32428
Charleston, SC 29417-2428

RE: The tariff classification of sheet set from Pakistan.

Dear Mr. Daniel:

In your letter dated January 18, 2006 you requested a classification ruling on behalf of Chenab USA Inc.

You will be importing a sheet set. The set will include a pillowcase, flat sheet and fitted sheet. A sample of the pillowcase was submitted with your request. All of the components of the set will be made from 100 percent cotton woven fabric. The fabric is printed and is not napped. The pillowcase is sewn along two sides. One end of has a slit opening. The open end features a hem treatment that contains rows of sewn down pleats. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The flat sheet will have the same hem treatment as the pillowcase.

In your letter you refer to the flat sheet, fitted sheet and pillowcase as a “set”. 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 flat sheet, fitted sheet and pillowcase do 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 pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: 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 flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped sheets. The duty rate will be 6.7 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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