CLA-2-63:RR:NC:N3:349
Ms. Regina White
Homestead International Group, Ltd.
1359 Broadway, 21st Floor
New York, NY 10018
RE: The tariff classification of duvet set from China
Dear Ms. White:
In your letter dated April 12, 2010 you requested a classification ruling.
You will be importing “Nadris Duvet Set” style #’s 22HT40-001-145-26 (Full and Queen sizes) and 22HT40-001-145-27 (King Size). The set will consist of a duvet cover and a pillowsham. A sample of the sham was submitted with your request. You state that the duvet cover is constructed in the same manner as the sham. The face side features a center panel made from 100 percent cotton fabric printed with a flocked design. The edges form a flange or picture frame effect that is made with the same fabric but without the flocking. The back panel of the sham is made from 50 percent cotton and 50 percent polyester woven fabric. It has an overlapping flap closure. A rayon ribbon trimming is sewn to the sham next to the inner edge of the flange.
In your letter you refer to the duvet cover and pillow sham as a 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 without repacking.
The duvet cover and pillowsham 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. 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. In our opinion, the duvet cover imparts the essential character of the set.
The applicable subheading for the duvet set will be 6302.21.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 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