The tariff classification of sheets and pillowcase from Pakistan.

NY H85917 December 13, 2001 CLA-2-63:RR:NC:TA:349 H85917 CATEGORY: Classification TARIFF NO.: 6302.22.2020; 6302.22.2010 Mr. Floyd Sirico Rogers & Brown Custom Brokers P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of sheets and pillowcase from Pakistan. Dear Mr. Sirico: In your letter dated December 3, 2001 you requested a classification ruling on behalf of Franco Mfg. Co., Inc. The submitted sample, identified as a sheet set, consists of a flat sheet, fitted sheet and pillowcase. All of the items are made from 70 percent polyester and 30 percent cotton woven fabric. The fabric will be printed with a “Hot Wheels” design. The flat sheet is hemmed on all four sides. The top and bottom of the fitted sheet are elasticized and the sides are hemmed. The pillowcase is sewn on two sides and features a slit opening at one end. The items are packed in a plastic zippered bag. As requested the samples are being returned. In your letter, you refer to the instant sample as a “sheet set”. 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; and (c) are put up in a manner suitable for sale directly to users without repacking. In this case the first criterion is not met. The sheets and pillowcase fall within the same subheading. Therefore, the combination package is not classifiable as a “retail set” and each item is classified individually. The applicable subheading for the pillowcase will be 6302.22.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… pillow cases. The duty rate will be 11.9 percent ad valorem. Effective 2002 the duty rate will be 11.7 percent ad valorem. The applicable subheading for the sheets 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 duty rate will be 11.9 percent ad valorem. Effective 2002 the duty rate will be 11.7 percent ad valorem. The sheets and pillowcase fall within textile category designation 666. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division