CLA-2-63:S:N:N6: 349 884038
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of a bed set from Hong Kong.
Dear Ms. Cumins:
In your letter dated March 23, 1993, on behalf of The Morgan
Group Inc., you requested a tariff classification ruling.
You submitted a sheet set which contains one pillowcase, a
flat sheet, and a fitted sheet. All items are made of 100
percent cotton yarn-dyed flannel fabric. The cotton fabric is
manufactured in China and shipped to Hong Kong in rolls. In Hong
Kong the fabric is napped and then cut and sewn to form the
components of the set. The pillowcase is folded in half and sewn
on two sides with an opening on the fourth used to facilitate the
insertion of a pillow. The flat sheet is hemmed on all four
sides and a row of piping has been inserted into a seam 5 inches
from the hemmed top edge. The fitted sheet has two sides which
have been completely elasticized and two sides with hemmed edges.
The set has a checkered design in pastel colors and will be
imported as a set in one retail package. All components in this
set have undergone a substantial manufacturing process and are
considered products of Hong Kong. As requested the sample is
being returned.
The applicable subheading for the bed set will be
6302.31.2030, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet and
kitchen linen: other bed linen: of cotton: other... sheets:
napped. The rate of duty will be 7.6 percent ad valorem.
Although classified as a set, the individual components are
subject to textile category numbers as if they were classified
separately. Accordingly, the pillowcase is subject to visa
requirements under textile quota category 360, and the sheets are
subject to visa requirements under textile quota category 361.
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. Since
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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport