G86628 G8 Ruling Active

The tariff classification of a bed set from Pakistan.

Issued February 15, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6302.10.0008

Headings: 6302

Product description

The submitted sample identified, as a “Cozy Bed Set”, consists of a blanket, sheets and pillowcases. The sheets and pillowcases are made from 100 percent cotton jersey knit fabric. The edges of the fitted sheet are finished with a strip of elastic. The pillowcase has an overlapping flap closure. The blanket is made from 100 percent cotton woven fabric. The blanket features a herringbone weave. All of the items are lilac in color. These items are retailed as a set and packaged together in a plastic bag at time of import. The blanket, sheets and pillowcases are considered “goods put up in sets for retail sale” and the knit bed linen imparts the essential character of the set.

CBP rationale

The applicable subheading for the “Cozy Bed Set” will be 6302.10.0008, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: sheets.

Full text

NY G86628 February 15, 2001 CLA-2-63:RR:NC:TA:349 G86628 CATEGORY: Classification TARIFF NO.: 6302.10.0008 Ms. Monika Munro Profreight Brokers, Inc. 177-25 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a bed set from Pakistan. Dear Ms. Munro: In your letter dated January 23, 2001 you requested a classification ruling on behalf of Textile Unlimited. The submitted sample identified, as a “Cozy Bed Set”, consists of a blanket, sheets and pillowcases. The sheets and pillowcases are made from 100 percent cotton jersey knit fabric. The edges of the fitted sheet are finished with a strip of elastic. The pillowcase has an overlapping flap closure. The blanket is made from 100 percent cotton woven fabric. The blanket features a herringbone weave. All of the items are lilac in color. These items are retailed as a set and packaged together in a plastic bag at time of import. The blanket, sheets and pillowcases are considered “goods put up in sets for retail sale” and the knit bed linen imparts the essential character of the set. The applicable subheading for the “Cozy Bed Set” will be 6302.10.0008, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… of cotton: sheets. The duty rate will be 6.5 percent ad valorem. Although classified as a set, the individual components of the set are subject to textile category numbers as if they were classified separately. The blanket falls within textile category designation 369. The sheets and pillowcases fall within textile category designation 362. Based upon international textile trade agreements products of Pakistan in category designation 369-O and 362 are not 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 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

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