CLA-2-63:RR:NC:N3:349
Kirit D Patel
Venus
25861 Wright Street
Foothill Ranch, CA 92610
RE: The tariff classification of sheet sets from India
Dear Mr. Patel:
In your letter dated July 1, 2008 you requested a classification ruling.
You will be importing sheet sets. The sheet sets will be available in a 4-piece or 6-piece set. The 4-piece set will contain a flat sheet with the hem treatment, fitted sheet and two pillowcases with the hem treatment. The 6-piece set will contain a flat sheet with the hem treatment, fitted sheet, two pillowcases with the hem treatment and two pillowcases with a plain self hem. Samples of the two types of hem treatment to be used on the face side of the pillowcase and on the top hem of the flat sheets were submitted with your request (Sample 1 and Sample 2). All of the items will be made from 100 percent cotton woven fabric. The fabric is not napped or printed.
Sample 1 features a 4-inch wide self hem. The hem is folded multiple times and it contains a cord in one of the folds. The hem is held in place by double needle stitching. It has the appearance of corded piping however, the hem treatment used on the pillowcases and flat sheet is not considered piping.
Sample 2 has a 4-inch wide self hem with multiple folds. One fold extends slightly beyond the top fold and has the appearance of piping. The hem is held in place by double needle stitching. The hem treatment used on the pillowcases and flat sheet is not considered piping.
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;
(c) are put up in a manner suitable for sale directly to users
without repacking.
The flat sheet, fitted sheet and pillowcases do not qualify as “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 pillowcases 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 sheets will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen 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/.
The pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division