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NY N009870




May 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Mary Abrams
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a sheet set from India

Dear Ms. Abrams:

In your letter dated April 13, 2007 you requested a classification ruling.

You will be importing a sheet set. A sample of the pillowcase 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 cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn on the sides. The open end of the pillowcase features a European side closure. A pleated ruffle has been added to the hem. We assume that the fitted sheet is plain. The ruffle is considered trimming.

In your letter you suggest that pillowcase would fall under subheading 6302.31.9010, HTSUS. That provision applies to items that do not contain any type of embellishment. The instant pillowcase has an added pleated ruffle. The ruffle is considered trimming.

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 trimming, flat sheet containing trimming 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 applicable subheading for the sheet set will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped sheets. The duty rate will be 20.9 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 fall within textile category 360. The flat and fitted sheet fall within textile category designation 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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