CLA-2-63:OT:RR:NC:N3:349
Mr. Steven Kim
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a sheet set from India
Dear Mr. Kim:
In your letter dated May 22, 2017, you requested a tariff classification ruling. Your letter was accompanied by a sample. The submitted sample will be returned to you, as requested.
You will be importing a sheet set, style T300BRUSHED. A pillowcase from the set was included with your request. You stated the pillowcase is indicative of the fabric and construction of the flat and fitted sheets. The pillowcase is made from 100 percent cotton woven fabric. The fabric has been brushed to create a soft fibrous surface and is considered to be napped. The fabric is not printed. The pillowcase is folded at one end with an opening at the other and is sewn on the sides. The open end of the pillowcase features an approximately 4 inch wide self-hem. The pillowcase does not contain any embroidery, lace, braid, edging, trimming or piping. You indicated via e-mail that the fitted sheet is fully elasiticized and the top hem of the flat sheet is finished in the same manner as the pillowcase.
Although referred to as a set, the items do not meet the definition of “goods put up in sets for retail sale.” 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 retail set (pillowcase, flat sheet and fitted sheet) does not qualify for "goods put up for retail sale" as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately.
The applicable subheading for the pillowcase will be 6302.31.7010, 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: Napped: Pillowcases, other than bolster cases.” The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.31.7020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of cotton: Other: Napped: Sheets.” The rate of duty will be 3.8 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division