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NY N009284




April 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.1040; 6302.32.1020

Irene Akyuz
Zorlu USA, Inc.
295 Fifth Avenue, Suite 503
New York, NY 10016

RE: The tariff classification of pillowcase set and sheet set from Turkey

Dear Mr. Celikbilek:

This letter replaces New York Ruling Letter (NYRL) N008318, which you recently received. In reviewing that letter a clerical error in the subheading applicable to the merchandise was identified. That clerical error has been corrected in the text below.

You will be importing a pillowcase set and sheet set (Ref: 0020). The sheet set will contain a flat sheet, fitted sheet and pillowcases. A segment representing the hem treatment that will be used to finish the pillowcases and flat sheet was submitted with your request. All of the items will be made from 100 percent modal sateen woven fabric. The fabric is not printed or napped. The submitted hem treatment consists of a 4-inch wide strip of folded fabric that is sewn to the main body panel. A strip of piping has been inserted in that seam.

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 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 (pillowcases containing piping, flat sheet containing piping and a plain fitted sheet). 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 decorative components (pillowcase and flat sheet) impart the essential character of the sets.

The applicable subheading for the sheet set will be 6302.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped sheets. The duty rate will be 14.9 percent ad valorem.

The applicable subheading for the pillowcase if imported separately and pillowcase set will be 6302.32.1020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped pillowcases, other than bolster cases. The duty rate will be 14.9 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, flat and fitted sheets fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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