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NY M82070




April 27, 2006

CLA-2-63:RR:NC:N3:349 M82070

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.7010; 6302.21.7020; 6302.21.7050; 6302.31.7010; 6302.31.7020; 6302.31.7050; 6304.92.0000

Ms. Lisa Nishiyama
Alen Sands York Associates Ltd.
1350 Broadway, Suite 2102
New York, NY 10018

RE: The tariff classification of bed linens and pillow shams from Germany.

Dear Ms. Nishiyama:

In your letter dated March 29, 2006 you requested a classification ruling.

The instant sample is a pillow sham. You will also be importing a duvet cover, flat sheet, fitted sheet and pillowcases. Samples of those items were not submitted. The pillow sham, duvet cover, sheets and pillowcases may be imported as a set or separately. All of the items will be made from 100 percent cotton woven flannel fabric. The fabric may be dyed or printed. The instant pillow sham measures approximately 26 x 31 inches. The edges of the sham are finished with a flange or picture frame effect. The back panel has an overlapping flap closure. You have stated that the duvet cover, flat sheet, fitted sheet and pillowcases will not contain any embroidery, lace, braid, edging, trimming, piping or applique work.

In your letter you indicate that the pillow sham, duvet cover, sheets and pillowcases may be imported 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 with repacking

 The pillow sham, duvet cover, 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. 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 duvet cover imparts the essential character of the set.     

The applicable subheading for the printed set will be 6302.21.7050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other napped other. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the dyed set will be 6302.31.7050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped other. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the pillow sham if imported separately will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the printed pillowcases if imported separately will be 6302.21.7010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped pillowcases other than bolster cases. The rate of duty will be 2.5 percent ad valorem.      

 The applicable subheading for the printed flat and fitted sheets if imported separately will be 6302.21.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped sheets. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the printed duvet cover if imported separately will be 6302.21.7050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped other. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the dyed pillowcase if imported separately will be 6302.31.7010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped pillowcases, other than bolster cases. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the dyed flat and fitted sheets if imported separately will be 6302.31.7020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped sheets. The duty rate will be 3.8 percent ad valorem.

The applicable subheading for the dyed duvet cover if imported separately will be 6302.31.7050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped.other. The rate of duty will be 3.8 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/.

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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