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NY M84615




July 13, 2006

CLA-2-63:RR:NC:N3:349 M84615

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Ms. Yvonne La Chapelle
Dan River Inc.
1325 Avenue of the Americas
New York, NY 10019

RE: The tariff classification of pillowcase from India.

Dear Ms. La Chapelle:

In your letter dated June 20, 2006 you requested a classification ruling.

You will be importing a sheet set. The set will contain a flat sheet, fitted sheet and pillowcase. A sample of the pillowcase was submitted with your request. The pillowcase is made from 100 percent cotton woven fabric. The fabric is not printed or napped. It is sewn along two sides with an opening along one end. The pillowcase features a four-inch wide cuff or banded hem. The hem has 3 rows of sewn down pleats or tucks. The pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The flat sheet will contain the same hem treatment as the pillowcase and the fitted sheet will have elasticized edges. All of the items are packaged for retail sale at time of import.

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 pillowcase will be 6302.31.9010, 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: other: not napped... pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the sheets will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: 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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