CLA-2-63:RR:NC:TA:349 F84299
Mr. F. Vazquez
R.E. Delgado, Inc.
P.O. Box 9024136
San Juan, PR 00902-4136
RE: The tariff classification of a sheet set from Pakistan.
Dear Mr. Vazquez:
In your letter dated March 3, 2000 you requested a classification ruling on behalf of MRC & Sons Co.
The submitted set consists of one pillow sham, a flat sheet and fitted sheet. All of the items are stated to be made from 50 percent cotton and 50 percent polyester woven fabric. The fabric is printed with a floral design. There is a four inch ruffle sewn around the edges of the sham. The pillow sham measures approximately 20 x 30 inches, exclusive of the ruffle. The back has an overlapping flap type closure which is used to accommodate the insertion of a pillow. The flat sheet has a 4.5 inch ruffle sewn along three sides. It measures approximately 66 x 96 exclusive of the ruffle. The fitted sheet is boxed and features a 4.5 inch ruffle sewn along the bottom edge on three sides. It measures approximately 39 x 75 inches.
Please note, due to the fact that the sheet set is to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). The sheet set will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The pillow sham, fitted sheet and flat sheet may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and
(c) are put up in a manner suitable for sale directly to
users without repackaging.
The sheets and pillowsham meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging.
The applicable subheading for the sheet set will be 6302.22.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work... sheets: not napped. The duty rate will be 15.7 percent ad valorem.
The set falls within textile category designation 666. Based upon international textile trade agreements products of Pakistan 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division