The tariff classification of a pillowcase and quilt cover from Pakistan.

NY G80735 September 11, 2000 CLA-2-63:RR:NC:TA:349 G80735 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9050 Ms. Laura Yeager Ikea 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a pillowcase and quilt cover from Pakistan. Dear Ms. Yeager: In your letter dated August 8, 2000, received by this office on August 21, 2000 you requested a classification ruling. The submitted sample, identified as style “Rivig” Article 974 685 95, consists of a quilt cover and pillowcase. Both items are made from 100 percent cotton woven printed fabric. The pillowcase is sewn along three sides with a slit opening along the fourth. This opening features a European style side closure. The pillowcase measures 14 x 22 inches. The quilt cover is sewn on three sides with a partial opening along the fourth. The quilt cover measures 45 x 51 inches. You indicate in your letter that these items will be used on a cot. The quilt cover and pillowcase will be packed together for retail sale 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 the first criterion is not met as both items are classified within the same subheading. The instant pillowcase and duvet cover do not meet the qualifications of “goods put up in sets for retail sale”. The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the quilt cover will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… other. The duty rate will be 7.1 percent ad valorem. The pillowcase falls within textile category designation 360. The quilt cover falls within textile category designation 362. Based upon international textile trade agreements products of Pakistan are subject to quota and the requirement of a visa. Presently, products of Pakistan in category designation 362 are not subject to the requirement of quota or 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division