The tariff classification of a pillowcase and sheets from India.

NY K80240 November 12, 2003 CLA-2-63:RR:NC:TA:349 K80240 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a pillowcase and sheets from India. Dear Ms. Abustan: In your letter dated October 29, 2003 you requested a classification ruling. The instant merchandise, identified as a queen sized ”Sheet Set”, consists of 2 pillowcases, flat sheet and fitted sheet. All of the items are made from 100 percent cotton woven fabric. The fitted sheet is fully elasticized. The flat sheet is sewn along three sides. The top has a piece of self-fabric that is pleated, shirred and folded creating a 5-inch header or top hem. The pillowcases are folded and sewn along the sides. The back panel has a European style side closure. The top end of the pillowcases is finished in the same manner as the flat sheet. Although referred to as a “ sheet 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. Therefore, 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 6.8 percent ad valorem. The applicable subheading for the 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 6.8 percent ad valorem. The pillowcases fall within textile category designation 360. The sheets fall within textile category 361. Based upon international textile trade agreements products of India are subject to quota and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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