CLA-2-63:OT:RR:NC:N3:349
Mr. David Larson
Kohl’s, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a knit sheet set from Pakistan
Dear Mr. Larson:
In your letter dated October 10, 2014 you requested a tariff classification ruling.
You submitted a sample of a queen size sheet set. The set consists of a flat sheet, fitted sheet and two pillowcases. All of the items are made from 50 percent cotton and 50 percent polyester jersey knit fabric. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The pillowcases are finished on three sides with an opening along the fourth. The sheet is set is packaged for retail sale in a drawstring bag made from the same jersey knit fabric as the sheets and pillowcases. The bag is sized to fit the folded set and allows the consumer to see and feel the fabric of the set. It features a cardboard band which provides advertising information, contents of the set, washing instructions, country of origin, trademarks, name and address of the importer and fiber content. The bag also has a sewn in label along one outer side which includes content, name and address of the importer, RN# and a barcode. The sheet set will be available in twin, twin-xl, full, queen, king and California king sizes.
Please note, that the sheet set made of a 50/50 blend of fibers, will be classified using Section XI Subheading Note 2(A) and Section Note 2(A). The 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. The sheet set may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
Although referred to as a set the jersey knit sheet set does not meet the qualifications of “goods put up in sets for retail sale” as the components of the set are classifiable within the same subheading.
The applicable subheading for the flat sheet, fitted sheet and pillowcases will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The rate of duty will be 6 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