The tariff classification of a sheet set from Pakistan

N034220 August 13, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Bill Helms Schmidt, Pritchard & Co., Inc. P.O. Box A66605 Chicago, IL 60666 RE: The tariff classification of a sheet set from Pakistan Dear Mr. Helms: In your letter dated July 21, 2008 you requested a classification ruling on behalf of Euromarket Designs Inc. The submitted sheet set is identified as SKU#395-447. The set contains a flat sheet, fitted sheet and two pillowcases. All of the items are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The fitted sheet is fully elasticized. The hems at the top of the fitted sheet and the opening of the pillowcases feature a 4 inch wide self hem held with what appears to be a blind stitch. The stitch, which is the only stitch holding the hem, resembles a blanket stitch on the face of the pillowcases and flat sheet. 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 without repacking. The flat sheet, fitted sheet and pillowcases 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. In your letter you suggest that the sheets and pillowcases are classified in subheading 6302.31.9020, HTSUS. As noted above the sheet set does not qualify as “goods put up for retail sale” for tariff purposes and can not be classified under a single subheading. The applicable subheading for the pillowcases will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), 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 6.7 percent ad valorem. The applicable subheading for the sheets will be 6302.31.9020, HTSUS, 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 6.7 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/. The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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