CLA-2-63:RR:NC:TA:349 I80426
Ms. Monika Munro
Profreight Brokers, Inc.
177-25 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of sheet set from Bangladesh.
Dear Ms. Munro:
In your letter dated April 8, 2002 you requested a classification ruling on behalf of Pin Mill Textiles (Manchester) Ltd.
You submitted a sample of a sheet set comprised of a flat sheet, fitted sheet and pillowcase. The sheets and pillowcase will be made from either a woven blend of 55 percent cotton and 45 percent polyester or 55 percent polyester and 45 percent cotton fabric. The fabric is printed with a butterfly and daisy pattern. The pillowcase is folded and sewn along two edges with a slit opening along the fourth. The edge along the open end is finished with a ruffle. The flat sheet is hemmed on three sides. The top edge of the flat sheet is finished with a ruffle. The fitted sheet is fully elasticized. The pillowcase and flat sheet contain a decorative feature. The componets of the set are classifiable in different subheadings, they are put up to carry out a specific activity and they are imported packed for retail sale. This bed sheet set meets the requirements for "goods put up in sets for retail sale.”
The applicable subheading for the sheet set made from 55 percent cotton and 45 percent polyester (chief weight cotton) will be 6302.21.5020, 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 cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 21.5 percent ad valorem.
The applicable subheading for the sheet set made from 55 percent polyester and 45 percent cotton (chief weight polyester) will be 6302.22.1040, 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 15.3 percent ad valorem.
Although classified as a set, the individual components are subject to textile category designations as if they were classified separately. Accordingly, the sheets in the chief weight cotton set fall within textile category designation 361. The pillowcase in this set falls within textile category designation 360. The sheets and pillowcase in the chief weight polyester set fall within textile category designation 666. Based upon international textile trade agreements products of Bangladesh are subject to 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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division