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NY M80478





February 23, 2006

CLA-2-63:RR:NC:TA:349 M80478

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010; 6302.31.5020; 6302.31.5050; 6303.91.0020

Ms. Jennifer Parker
World Commerce Services, LLC
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of a duvet cover, flat sheet, pillowcase and bed skirt from Pakistan

Dear Ms. Parker:

In your letter dated February 10, 2006 you requested a classification ruling on behalf of 1888 Mills.

You submitted samples of a duvet cover, flat sheet, pillowcase and bed skirt identified as T200 accessories. These items may be imported separately or as part of a retail set. All of the items are made from a plain white, non-napped 55 percent cotton and 45 percent polyester woven fabric. The duvet cover is sewn on three sides with a partial opening along the fourth. The opening is secured with four sets of self-fabric ties. Two rows of satin stitch embroidery form rectangles on the face side. The pillowcase is folded, sewn across the bottom and one side and hemmed at the opening. It has two rows of satin stitch embroidery near the hem.

The bedskirt is composed of a platform section and a skirt or ruffle. The skirt is attached to three sides of the platform and has a 15-inch drop. There are two rows of satin stitch embroidery on the skirt. The flat sheet is hemmed on four sides with two rows of satin stitch embroidery near the top hem. In your letter you suggested classifications for these items. With the exception of classifying the non-printed bed linen under the printed subheading your suggestions would be correct.

If imported as a set and packaged for retail sale, these four items would qualify as “goods put up in sets for retail sale.” The duvet cover would impart the essential character of such a set.

The applicable subheading for the four items packaged as a “retail set” or the duvet cover imported separately will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTSUS), 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 appliqué work: not napped other. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the flat sheet imported separately will be 6302.31.5020, HTSUS, 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 appliqué work: not napped sheets. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the pillowcase imported separately will be 6302.31.5010, HTSUS, 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 appliqué work: not napped pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the bed skirt will be 6303.91.0020, HTSUS, which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton other. The duty rate will be 10.3 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 duvet cover falls within textile category designation 362, the pillowcase falls within textile category 360, the flat sheet falls within textile category 361 and the bed skirt falls within textile category 369. 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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