CLA-2-63:OT:RR:NC:N3:349
Ms. Antoinette McKnight
American Shipping Company Inc.
250 Moonachie Rd, 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of sheet sets from India
Dear Ms. McKnight:
In your letter dated January 25, 2012 you requested a tariff classification ruling on behalf of Welspun USA Inc.
The submitted sheet sets are identified as Item # CL-425TC and Item # TY-400TC. Both sheet sets include a flat sheet, fitted sheet and two pillowcases. All of the components in Item # CL-425TC are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The fitted sheet is elasticized. The pillowcases have a European side closure. The top hem of the flat sheet and the face panel of the pillowcases feature a 4-inch wide self hem that is folded multiple times forming pleats and is held with two rows of straight stitching. The hems, which are referred to as a Double Piping Z-hem, have the appearance of piping but do not contain any piping.
All of the components in Item # TY-400TC are made from 65 percent cotton and 35 percent modal woven fabric. The fabric is not printed or napped. The fitted sheet is elasticized. The pillowcases have a European side closure. The face panel of the pillowcases and the top hem of the flat sheet feature a 4-inch wide self hem. The hems are finished with a decorative row of zigzag or satin stitching. The decorative stitch is superimposed over an approximately 4 stitch per inch basting stitch.
Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. HQ 963601 of February 15, 2000 explained that a decorative stitch, similar to the instant zigzag or satin stitch, sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery. HQ 965033 dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: "…the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery." Noting the similarity of the hem and following the reasoning in the cited rulings, the decorative zigzag stitch or satin stitching on the submitted pillowcases and flat sheet (Item # TY-400TC) does not constitute embroidery.
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; and
(c) are put up in a manner suitable for sale directly to users
without repacking
The sheet sets (Item # CL-425TC and Item # TY-400TC) do not qualify for "goods put up for retail sale" as the components of the sets are classifiable under the same subheading. Each item in the sets will be classified separately.
The applicable subheading for the pillowcases in Item # CL-425TC and Item # TY-400TC will be 6302.31.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets in Item # CL-425TC and Item # TY-400TC will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 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,
Thomas J. Russo
Director
National Commodity Specialist Division