CLA-2-63:RR:NC:N3:349
Ms. Rebecca T. Watkins
Always At Your Service
8440 NE Alderwood Road, Suite G
Portland, OR 97220
RE: The tariff classification of a sheet set from China
Dear Ms. Watkins:
In your letter dated March 12, 2009 you requested a tariff classification ruling on behalf of Tai Tai Design LLC. Dba Naturally Knotty.
The submitted sample is a sheet set. The sheet set contains a flat sheet, fitted sheet and two pillowcases. All of the items are stated to be made from 100 percent bamboo woven fabric. The fabric is not printed or napped. The top hem of the fitted sheet and the hem at the open end of the pillowcase are finished with a 4-inch wide banded or cuffed hem. A strip of piping is inserted in the hem seam. The fitted sheet is plain. The bamboo is a regenerated cellulosic fiber (viscose) and is classifiable as an artificial fiber. The sheet set is packaged in a drawstring bag made from the same fabric as the sheets and pillowcases. The bag measures approximately 12 x 9 x 7 inches for the submitted king size set. The bag features a sewn on label which provides information about the sheet set.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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;
(c) are put up in a manner suitable for sale directly to users with repacking
The flat sheet, fitted sheet and pillowcases meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (pillowcases containing piping, flat sheet containing piping and a plain fitted sheet). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The decorative components (pillowcase and flat sheet) impart the essential character of the set.
The applicable subheading for the sheet set will be 6302.32.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… sheets. The duty rate will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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