CLA-2-63:RR:NC:TA:349 K87350
Mr. Deepak Mehrotra
CMN International, LLC
39 Quail Court, Suite 101
Walnut Creek, CA 94596
RE: The tariff classification of pillowcases and sheets from India.
Dear Mr. Mehrotra:
In your letter dated July 13, 2004 you requested a classification ruling.
You submitted a swatch of woven fabric with a hem treatment that will be used on flat sheets and pillowcases. The fabric is made from 100 percent cotton and it is not printed or napped. The hem treatment consists of several rows of embroidery over the finished hem.
In your letter your indicate that you will also import sheet sets. The sets will consists of two pillowcases, a flat sheet and a fitted sheet. The pillowcases and flat sheets will have the same hem treatment as the submitted swatch. The fitted sheet will not have any decorations.
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 (pillowcases and flat sheet containing embroidery and a plain fitted sheet). 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 embroidered components impart the essential character of the sheet set.
The applicable subheading for the pillowcases imported separately will be 6302.31.5010, 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: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the sheets if imported separately and the sheet set will be 6302.31.5020, 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: not napped… sheets. The duty rate will be 20.9 percent ad valorem.
The pillowcases fall within textile category designation 360 and the sheets fall within category designation 361. Based upon international textile trade agreements products of India 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