CLA-2-63:RR:NC:TA:349 K83014
Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Ave.
Long Beach, CA 90804
RE: The tariff classification of sheet set from Turkey.
Dear Ms. Castellanos:
In your letter dated February 5, 2004 you requested a classification ruling on behalf of Zorlu Linen.
You will be importing a flat sheet, fitted sheet and pillowcase. A sample of the pillowcase was submitted with your request. All three items will be made from 100 percent cotton flannel woven fabric. The pillowcase is sewn along three sided with a slit opening on the fourth. It measures approximately 20.5 x 29.5 inches. The open end of the pillowcase has an embroidered logo. The flat sheet will also contain the same embroidered logo. The items may be imported packed together as a retail set or separately.
If imported packed together the pillowcase, flat sheet and fitted sheet meet 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 (embroidered pillowcases, embroidered flat sheet and a plain fitted sheet). Thy 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 embroidered items impart the essential character of the set.
The applicable subheading for the retail set will be 6302.31.3020, Harmonized Tariff Schedule of the United States (HTS), 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: napped… sheets. The duty rate will be 11.9 percent ad valorem.
The applicable subheading for the pillowcase if imported separately will be 6302.31.3010, HTS, which provides for 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: napped… pillowcases, other than bolster cases. The duty rate will be 11.9 percent ad valorem.
The applicable subheading for the flat sheet if imported separately will be 6302.31.3020, HTS, 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: napped… sheets. The duty rate will be 11.9 percent ad valorem.
The applicable subheading for the fitted sheet if imported separately will be 6302.31.7020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: napped… sheets. The duty rate will be 3.8 percent ad valorem.
The pillowcase falls within textile category designation 360. The flat and fitted sheets fall within textile category designation 361. Based upon international textile trade agreements products in textile category 361 from Turkey are 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division