CLA-2-63:OT:RR:NC:N3:349
Mr. Christopher Smith
IKEA Distribution Services
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of bedding sets from China, India, Pakistan, Bangladesh, Indonesia or Turkey
Dear Mr. Smith:
In your letter dated June 12, 2014 you requested a tariff classification ruling.
You will be importing packaged retail bedding sets identified as SOMNIG (Article10211021), DVALA (Article 40211067), GASPA (Article 80211094) and EMMIE SPETS (Article 90217608). All the sets are comprised of a flat sheet, fitted sheet and pillowcases. SOMNIG is made from 50 percent cotton and 50 percent lyocell woven fabric. The fabric is not printed and not napped. The flat sheet and the pillowcase have self-hems held in place by a row of single needle stitching. The pillowcases feature a European side closure and the fitted sheet is fully elasticized.
DVALA and GASPA are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. Both the pillowcases and flat sheet have a self-hem held in place with a row of single needle stitching. The pillowcases feature a European side closure and the fitted sheet is fully elasticized.
EMMIE SPETS is made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The pillowcases feature a 4-inch wide self-hem with a button closure. The face side of both ends of the pillowcases contains a 3-inch wide open work lace fabric overlay. The top of the flat sheet is finished with a 3.5 inch wide banded or cuffed hem. A 3-inch wide open work lace fabric is inserted in between the hem and body. The fitted sheet is fully elasticized.
Due to the fact that the SOMNIG bedding set is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The SOMNIG set will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as other requirements. The set may be subject to CBP laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by CBP at that time.
In your letter you suggest that each of the bedding sets should be classified under a single 10 digit tariff classification following GRI 3(b) as these items are mixtures of ingredients and need to be classified as the ingredient, material or component that imparts the essential character of the good. The submitted articles are not mixtures. They are all bedding articles in retail packaging classifiable under the bed linen heading.
General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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 repackaging.
The EMMIE SPETS bedding set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings (bed linen containing lace and plain bed linen). They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. The items containing lace impart the essential character of the EMMIE SPETS set.
The SOMNIG, DVALA and GASPA bedding sets do not meet the qualifications of "goods put up in sets for retail sale" as the components of each set are classifiable within the same subheadings. Each item in these sets will be classified separately.
The applicable subheading for the pillowcases in SOMNIG will be 6302.32.2020, 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: other… pillowcases, other than bolster cases: not napped. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the flat and fitted sheets in SOMNIG will be 6302.32.2040, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…sheets: not napped. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the pillowcases in DVALA and GASPA will be 6302.31.9010, 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 DVALA and GASPA will be 6302.31.9020, 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.
The applicable subheading for the EMMIE SPETS bedding set will be 6302.31.5020, HTSUS, which provides for 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… sheets. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division