The tariff classification of a sheet set from China

NY H89339 March 21, 2002 CLA-2-63:RR:NC:TA:349 H89339 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Jill Simmons International Trade Consultants, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of a sheet set from China Dear Ms. Simmons: In your letter dated March 5, 2002 you requested a classification ruling on behalf of Pillowtex Corporation. The subject merchandise is a sheet set that will consist of a flat sheet, fitted sheet and one or two pillowcases. A sample was not submitted. The set will be made from a 100 percent cotton yarn dyed woven fabric. You have indicated that the sheets and pillowcases are not napped and will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. Although referred to as a set, the instant merchandise does not meet the qualifications of “goods put up in sets for retail sale” as the components of the set are classifiable within 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 (HTS), 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 6.9 percent ad valorem. The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTS, 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 6.9 percent ad valorem. The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Based upon international textile trade agreements products of China 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division