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NY N024883




April 1, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway, 22nd Floor
New York, NY 10018

RE: The tariff classification of sheet sets and pillowcases from China

Dear Ms. Whitley:

In your letter dated March 14, 2008 you requested a classification ruling on behalf of Mervyn’s.

You will be importing sheet sets and pillowcases (Style# TFMV-08SSDS-350TC-F/Q/K/CK/SPC/KPC). The sheet sets will contain a flat sheet, fitted sheet and two pillowcases. A portion of a pillowcase was submitted to represent the set. The pillowcases and top hem of the flat sheets will contain the same hem treatment. The pillowcases and sheets will be made from 100 percent cotton dobby stripe woven fabric. The fabric is not printed or napped. The pillowcase features a 4-inch wide self hem held with a double needle stitching. The stitching used on the pillowcases and flat sheets is not considered embroidery.

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.

The flat sheets, fitted sheets and pillowcase 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 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 designation 360. The 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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