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NY N017658




October 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.32.2020; 6302.32.2040; 6302.32.2060

Merve Gunduz
Zorlu USA, Inc.
205 Fifth Avenue, Suite 503
New York, NY 10016

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

Dear Ms. Gunduz:

In your letter dated September 18, 2007 you requested a classification ruling.

You will be importing a pillowcase set, sheet set and duvet set (Ref: 0037). A section of fabric representing the hem treatment being used on the flat sheet and pillowcase was submitted with your request. All of the items in the sheet set and pillowcase set (260 thread count) will be made from 100 percent polyester woven fabric. The fabric is not printed or napped. The 4-inch wide self hem is held by a row of double needle stitching.

The duvet set consists of a duvet cover and shams. A section of the corner of the duvet cover representing the construction of the cover and shams was submitted with your request. The cover and shams are made from 100 percent polyester woven fabric. The corners of the duvet cover have a plain hem and do not contain any embroidery, lace, edging, trimming, piping or appliqué work.

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 sheet set and pillowcase set 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.

In the case of the duvet cover and pillow shams all three criteria are met and the items qualify as a set. In our opinion, the duvet cover imparts the essential character of the set.     

 The applicable subheading for the pillowcases and pillowcase set will be 6302.32.2020, 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: other pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for the sheets will be 6302.32.2040, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: othersheets: not napped. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for the duvet set will be 6302.32.2060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other. other: other. The duty rate will be 11.4 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/.

All of the items 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. 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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