CLA-2-63:RR:NC:TA:349 E81441

Ms. Kathy Brennan
Eddie Bauer Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of flat sheets, fitted sheets, sheet sets, comforter covers and pillowcases from Portugal.

Dear Ms. Brennan:

In your letter dated April 27, 1999 you requested a tariff classification ruling.

You submitted a swatch of printed percale fabric that is representative of the fabrics that will be used to make the sheets, pillowcases, comforter covers and sheet sets. The 100 percent cotton woven fabric is stated to be identical to the production fabric differing only in the printed patterns. The flat and fitted sheets will be imported in twin, full, queen and king sizes, while the pillowcases will be imported in standard and king sizes. The Floral Flat sheets will be referred to as item numbers 077-2817, 077-2818, 077-2819 and 077-2820. The Floral Fitted sheets will be referred to as item numbers 077-2821, 077-2822, 077-2823 and 077-2824 and the Floral Pillowcases as 077-2825 and 077-2826. The Stripe Flat sheets will be imported as item numbers 077-7700, 077-9926, 077-9927 and 077-9928. The Stripe Fitted sheets will be imported as item numbers 077-9929, 077-9930, 077-9931 and 077-9932 and the Stripe Pillowcases as 077-9933 and 077-9934.

The Green Floral sheet set will consists of a flat sheet, fitted sheet and two pillowcases. The sheet set will also be imported in twin size (item # 077-6904), full size (item # 077-6905) queen size (item # 077-6906) and king size (item # 077-6907). In addition to those contained in the sets, individual Green Floral pillowcases will be imported separately in standard size (item # 077-6908) and king size (item # 077-6909). The Floral/Madras comforter covers will be imported in twin size (077-3356), full size (077-3357), queen size (077-3358) and king size (077-3359). You have indicated that the sheets, pillowcases, comforter covers and sheet sets do not contain any embellishments such as embroidery, lace, braid, edging, trimming, piping or applique work. As the components of the sheet sets are classifiable within the same subheading, the sheet sets do not meet the criteria for “goods put up in sets for retail sale” and will be classified as if imported separately. Your sample will be returned as requested.

In your letter you refer to the cotton fabric as being napped on both sides. Statistical Note 1(k) of Chapter 52, Harmonized Tariff Schedule of the United States, defines the term napped as meaning “fabrics with a fuzzy, fibrous surface produced by scratching or pricking the surface so that some of the fibers are raised from the body of the yarn. Napped fabrics are not to be confused with pile fabrics. Outing and canton flannel, moleskin, etc., are typical fabrics with a nap.” The front and back of the submitted fabric appears to have been lightly brushed. Although the hand has been softened somewhat by the brushing, a fibrous surface is not readily apparent. The subject sheet sets, comforter covers, sheets and pillowcases are considered “not napped” for tariff purposes.

The applicable subheading for the pillowcases will be 6302.21.9010, 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: other: not napped... pillowcases, other than bolster cases.

The applicable subheading for flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets.

The applicable subheading for the comforter covers will be 6302.21.9050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... other.

The general rate of duty for the above subheadings would be 7.2 percent ad valorem. However, the United States Trade Representative has imposed a 100 percent ad valorem rate of duty on specific articles that are the products of certain member States of the European Communities (EC). Bed linen from Portugal classified under subheading 6302.21.90, HTS, is subject to this 100 percent ad valorem rate of duty. For further information, refer to the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV.

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

Basic ruling letter 1-6-97 version