CLA-2-63:RR:NC:TA:349 D80940
Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309
RE: The tariff classification of knit sheets and pillowcases from
Pakistan.
Dear Mr. Rickert:
In your letter dated July 8, 1998 you requested a
classification ruling Ltd. Commodities.
You have submitted a catalogue page which depicts a 4-piece
"Jersey T-Shirt Knit Sheet Set" referred to in your letter as
JFL/JQN/JKG-Knit Sheets. The set is comprised of a flat sheet,
fitted sheet and two pillowcases. The sheets and pillowcases are
made from 100 percent cotton knit fabric.
Please note, that the "Jersey T-Shirt Knit Sheet Set" does not
meet the qualifications of "goods put up in sets for retail sale".
In order to qualify as a set the components of the set must meet
all three of the following criteria:
1- consist of at least two different articles which are, prima
facie, classifiable in different headings;
2- put up together to meet a particular need or carry out a
specific activity;
3- packed for sale directly to users without repacking.
In this case the first criterion is not meet since all four
items are classified under the same subheading.
The applicable subheading for the pillowcases will be
6302.10.0005, 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:
pillowcases and bolster cases. The duty rate will be 7 percent ad
valorem.
The applicable subheading for the flat and fitted sheets will
be 6302.10.0008, 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 7 percent ad valorem.
The pillowcases and sheets fall within textile category
designation 362. Based upon international textile trade agreements
products of Pakistan falling within this designation are not
subject to quota or visa requirements.
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