The tariff classification of quilt cover sets from Pakistan and Bangladesh

N039600 October 7, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9050 Mr. Christopher Smith Ikea Wholesale Inc. 100 Ikea Drive Westampton, NJ 08060 RE: The tariff classification of quilt cover sets from Pakistan and Bangladesh Dear Mr. Smith: In your letter dated September 17, 2008 you requested a classification ruling. You submitted a “JORUN VA,,XT” quilt cover and pillow sham set (article 40145666) and a “JORUN FORM” quilt cover and two pillowcases (article 70145716). The twin size quilt cover and pillow sham are made from 100 percent cotton woven fabric. The fabric is not napped. The cover features an opening at one end with a snap closure. The fabric of the duvet cover is printed with a flocked design. The edges of the pillow sham feature a flange or picture frame effect. The back of the sham has an overlapping flap closure. The fabric of the sham is not printed. The country of origin for this set is Pakistan. The “JORUN FORM” quilt cover and two pillowcases are made from a 100 percent cotton woven fabric. The fabric is printed but it is not napped. The pillowcases have a European side closure. The duvet cover has an unsecured opening at one end. The country of origin for this set is Bangladesh. In your letter you refer to the duvet cover and pillow sham as a set. 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. In this case all three criteria are met and “JORUN VA,,XT” and “JORUN FORM” qualify as a set. In our opinion, the duvet cover imparts the essential character of each set. The applicable subheading for “JORUN VA,,XT” and “JORUN FORM” will be 6302.21.9050, 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… other. 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 duvet cover falls within textile category 362. The pillowcases fall within textile category designation 361. The pillow sham falls within textile category 369. 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. 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