CLA-2-63:OT:RR:NC:N2:349
Ms. Jennifer Kamarek
Maersk Customs Services USA Inc.
1501 S. Clinton St, Suite 210 Baltimore, MD 21224
RE: The tariff classification of bed linen sets from India
Dear Ms. Kamarek:
In your letter dated September 18, 2023, you requested a tariff classification ruling on behalf of your client, Shrimahaveer Home Furnish Expo PVT. Your letter was accompanied by samples of three bed linen sets. The submitted samples will be retained by this office. The three sheet set samples are labelled as “Cottingon,” “Non Sticky Cotton,” and “Giza Cotton Sheet Set.” You state each sheet set is made from 100 percent cotton, napped, woven fabric. All items are marked “100% Cotton.” The packaging for “Non Sticky Cotton” and “Giza Cotton Sheet Set” specifically identifies the fiber as being of “Egyptian Cotton” and “Egyptian Giza Cotton,” respectively, and the packaging for the “Cottingon” identifies the set to be of microfiber. The sheet sets are not printed nor do they contain any embroidery, lace, braid, edging, trimming, piping or applique work. The sheet sets will be imported in the following sizes: Twin XL, Queen and Split King. The Twin XL and Queen sizes consist of a fitted sheet, a flat sheet and two or four pillowcases. The Split King consists of two fitted sheets, a flat sheet and two or four pillowcases. The pillowcases are folded at one end, have an envelope closure at the other end and are sewn on the sides. The open end of the pillowcases features an approximately 4 ½ inch wide self-hem. The fitted sheets are fully elasticized. The flat sheets are hemmed on all four sides with a straight 4 inch hem at the top. 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 sets (pillowcases, flat sheet and fitted sheet(s)) do 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 cotton pillowcases 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 cotton 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of the proposed labeling, including that of the retail packaging. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov, including www.ftc.gov/legal-library/browse/rules/textile-fiber-rule and www.ftc.gov/business-guidance/resources/threading-your-way-through-labeling-requirements-under-
textile-wool-acts.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division