The tariff classification of pillowcase set and sheet set from Turkey

N017661 October 12, 2007 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2020; 6302.32.2040 Merve Gunduz Zorlu USA, Inc. 205 Fifth Avenue, Suite 503 New York, NY 10016 RE: The tariff classification of pillowcase set and sheet set from Turkey Dear Ms. Gunduz: In your letter dated September 18, 2007 you requested a classification ruling. You will be importing a pillowcase set and sheet set (Ref: 0036). A portion of the pillowcase representing the hem treatment being used on the flat sheet and pillowcase was submitted with your request. All of the items will be made from 100 percent modal sateen woven fabric. The fabric is not printed or napped. The 4-inch wide self hem on the submitted sample is finished with a double needle stitching. 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; (c) are put up in a manner suitable for sale directly to users with repacking   The sheet set and pillowcase set do not qualify as "goods put up for retail sale" as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately.  The applicable subheading for the pillowcases will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the sheets will be 6302.32.2040, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…sheets: not napped. The rate of duty will be 11.4 percent ad valorem.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. All of the items fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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