The tariff classification of pillowcases from India.

NY K85117 May 4, 2004 CLA-2-63:RR:NC:TA:349 K85117 CATEGORY: Classification TARIFF NO.: 6302.31.5010; 6302.31.5020 Mr. Deepak Mehrotra CMN International, LLC 39 Quail Court, Suite 101 Walnut Creek, CA 94596 RE: The tariff classification of pillowcases from India. Dear Mr. Mehrotra: In your letter dated April 9, 2004 you requested a classification ruling. You submitted two pillowcases. Both pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcases features an approximately 4-inch folded hem. One pillowcase contains two rows of marrowing and the other two rows of hemstitch. In both cases the first row of stitches has been stitched over the completed hem and is considered embroidery. The second row of stitching is also embroidery. In your letter your indicate that you will also import sheet sets. The sets will consists of two pillowcases, a flat sheet and a fitted sheet. The pillowcases and flat sheets will have the same hem treatments as the submitted pillowcase. The fitted sheet will not have any decorations. The sheet set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (pillowcases and flat sheet containing embroidery and a plain fitted sheet). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The embroidered components impart the essential character of the sheet set.  The applicable subheading for both pillowcases imported separately will be 6302.31.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the sheet set will be 6302.31.5020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 20.9 percent ad valorem.  The pillowcases fall within textile category designation 360 and the sheets fall within category designation 361. Based upon international textile trade agreements products of India 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 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