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NY M85383




August 14, 2006

CLA-2-63:RR:NC:N3:349 M85383

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of sheet sets from China.

Dear Ms. Schaeffer:

In your letter dated July 28, 2006 you requested a classification ruling on behalf of Newton Buying Corp., Marshall’s of MA Inc. and Home Goods.

Samples of two sheet sets, styles T300 and T400, were submitted with your request. The sets consist of a flat sheet, fitted sheet and two pillowcases. Both styles are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The fitted sheet in both styles features fully elasticized edges. The flat sheet in both is finished along three edges. The pillowcases are folded and sewn along two edges. In style T300 the 4-inch hem on the open end of the pillowcases and top edge of the flat sheet is a plain double stitched hem. The 4-inch wide hem on the open end of the pillowcase and top hem of the flat sheet in style T400 is formed by folding the fabric several times and stitching. Multiple folds in the hem give the appearance of piping but this hem treatment is not considered piping. Styles T300 and T400 do not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.

In your letter you refer to styles T300 and T400 as sheet sets. 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.

Styles T300 and T400 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 6302.31.9010, 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 flat and fitted 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 pillowcases falls within textile category designation 360. The flat and fitted 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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