CLA-2-63:RR:NC:TA:349 C87764
Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway
New York, NY 10018
RE: The tariff classification of knit sheet set, pillowcase and
pillowcover from Portugal or India.
Dear Ms. Miranda:
In your letter dated May 6, 1998 you requested a
classification ruling.
Style no. 9933073787, is a queen size sheet set. The set
consists of a flat sheet, fitted sheet and two pillowcases. All of
the items in the set are made from 97 percent cotton and 3 percent
spandex knit terry fabric. The flat sheet is hemmed on all four
sides. The edges of the fitted sheet are elasticized. Three edges
of the pillowcases are sewn and the fourth has a slit opening with
a button closure.
Style no. 41835, is a full size sheet set. The set consists
of a flat sheet, fitted sheet and two pillowcases. This set is
made from 100 percent cotton jersey knit fabric. All of the items
in this set are styled in the same manner as those above.
Style no. 41839, is a set of two standard size pillowcases.
These pillowcases are identical in construction as those in the
sheet set style no. 41835.
Style no. CHMBSPC, is a set of two grey colored pillowcases.
These pillowcases are made from 100 percent cotton woven chambray
fabric. Three edges are sewn and the fourth has a slit opening
with a button closure. The samples are being returned.
Style nos. 9933073787 and 41835 do not meet the criteria of
"goods put up in sets for retail sale" since, all four components
are classified within the same subheading.
All of the instant pillowcases feature a slit opening with a
button closure. Headquarters Ruling Letter (HRL) 959460 dated
September 16, 1996 addressed the similar issue of pillowcases
containing an interior overlapping flap closure. This ruling
stated in pertinent part:
"Although the EN to heading 6302, HTSUSA, specifically mention
pillowcases as a type of bed linen, a question remains as to
whether the subject pillowcases are properly classifiable under
Heading 6302, HTSUSA. The subject pillowcases contain an interior
overlapping flap. This type of flap closure is commonly found on
pillow shams. However, this interior flap is a frequently found
design feature among European pillowcases. Pillow shams usually
have some means of closure either an overlapping flap, button, or
a zipper. All the other design features of the subject pillowcases
including the size are identical to standard designed pillowcases.
The interior flap is not visible unless the inside of the
pillowcase is opened and examined. Pillow shams, on the other
hand, generally are larger in size than a standard pillowcase and
usually contain a picture frame flange effect. Finally, the
subject articles are principally used to cover and protect the
inner pillow, the principal function of a pillowcase. As the
subject pillowcases do not have the overall appearance of a pillow
sham, are principally used as a pillowcase, and the interior flap
is not advertised or even visible without careful interior
examination, the subject pillowcases are classifiable under Heading
6302."
The instant pillowcases are only slightly larger than standard
pillowcase sizes and are principally used to cover and protect the
inner pillow. These pillowcases do not have the overall appearance
of a pillow sham and they are being sold as a set with sheets or as
open stock with coordinating or matching sheets. Following the
above reasoning, the instant pillowcases will be classified under
Heading 6302, HTSUS.
The applicable subheading for Style nos. 9933073787, 41835 and
41839 will be 6302.10.0010, 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. The duty rate will be 7 percent ad valorem.
The applicable subheading for Style no. CHMBSPC will be
6302.31.9010, HTS, which provides for bed linen, table linen,
toilet linen and kitchen linen: other bed linen: of cotton: other:
not napped... pillowcases, other than bolster cases. The duty rate
will be 7.2 percent ad valorem.
Style nos. 9933073787, 41835 and 41839 fall within textile
category designation 362. Style CHMBSPS falls within textile
category designation 360. Based upon international textile trade
agreements products of India are subject to quota and the
requirement of a visa. Products of Portugal are not subject to
quota or visa restraints.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division