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NY N009334





April 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Ms. Rhoda Salas
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of a sheet set from Pakistan

Dear Ms. Salas:

In your letter dated March 29, 2007 you requested a classification ruling on behalf of Kohl’s Department Stores Inc.

You submitted a pillowcase as a representative sample of a sheet set referred to as Style Chenab 400. The set is made from a 100 percent cotton woven fabric that is not printed and not napped. The set consists of a flat sheet, fitted sheet and one or two pillowcases. The hem treatment on the top edge of the flat sheet will be the same as the hem treatment on the submitted pillowcase. The open end of the pillowcase is finished with a 4-inch wide folded self-hem. The hem is held in place with a row of double needle stitching. A row of single needle stitching is sewn along the outer edge of the self-hem. The stitching is not considered embroidery.

Although referred to as a set, the sheet set does not qualify as “goods put up in sets 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 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 pillowcase falls within textile category 360 and the sheets fall within textile category 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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