The tariff classification of sheet and pillowcase sets from Sri Lanka.

NY 885248 May 12, 1993 CLA-2-63:S:N:N6:349 885248 CATEGORY: Classification TARIFF NO.: 6302.21.2040; 6302.22.2020 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of sheet and pillowcase sets from Sri Lanka. Dear Ms. Cumins: In your letter dated April 22, 1993, on behalf of The Morgan Group Inc., you requested a tariff classification ruling. You submitted a sheet set which contains two pillowcases, a flat sheet, and a fitted sheet. The set will be manufactured in two versions. One sheet set will be made from a 60 percent cotton and 40 percent polyester fabric, while the other will be made from a 55 percent polyester and 45 percent cotton fabric. Except for the fiber contents, the two sets are identical. The rolls of floral printed woven fabric are manufactured in Pakistan and shipped to Sri Lanka. In Sri Lanka the fabric is cut and sewn to form the components of the set. The pillowcases are folded in half and sewn on two sides with an opening on the fourth for the insertion of a pillow. The flat sheet is hemmed on all four sides and a row of piping has been inserted into a seam 5 inches from the hemmed top edge. The fitted sheet has two sides which have been completely elasticized and two sides with hemmed edges. The pillowcases and sheets will be imported as a set in one retail package. All components in these sets have undergone a substantial manufacturing process and are considered products of Sri Lanka. As requested the sample is being returned. The applicable subheading for the bed set made of 60 percent cotton and 40 percent polyester will be 6302.21.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet and kitchen linen: other bed linen, printed: of cotton: other... sheets: not napped. The rate of duty will be 7.6 percent ad valorem. The applicable subheading for the bed set made of 55 percent polyester and 45 percent cotton will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets. The rate of duty will be 13 percent ad valorem. Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the cotton sheet set is subject to quota and visa requirements. The pillowcases fall under textile category 360 and the sheets fall under textile category 361. The man-made fiber set is subject to visa requirements and both the sheets and pillowcases fall under textile category 666. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport