The tariff classification of a sheet set from China.

NY L89612 January 18, 2006 CLA-2-63:RR:NC:N3:349 L89612 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Ms. LoJen Yin CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a sheet set from China. Dear Ms. Ms. Yin: In your letter dated December 27, 2005 you requested a classification ruling. You will be importing a sheet set. The set will consist of a pillowcase, flat sheet and fitted sheet. A sample of the pillowcase was submitted with your request. All of the items in the set will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is folded and sewn along two sides. The fourth side features a slit opening. The open end of the pillowcase has a 5/8-inch wide strip of fabric sewn over the stitching that forms the hem. This feature is referred to as “top stitched binding”. You state in your letter that the top end of the flat sheet will be finished in the same manner as the open end of the pillowcase. The fitted sheet will be plain. 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 sheet set meets the qualifications of “goods put up in sets for retail sale”. The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The decorative components (pillowcase and flat sheet) impart the essential character of the set. The applicable subheading for the sheet set will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 20.9 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 flat and fitted sheet 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