CLA-2-63:OT:RR:NC:N3:349
Mr. Senthilkumar
Kadri Wovens
Plot No. NN-1, SIPCOT, Industrial Growth Centre
P.V. Palayam Post, Perundurai – 638 052, Tamilnadu, India
RE: The tariff classification of bed linen from India
Dear Mr. Senthilkumar:
In your letter dated January 16, 2013 you requested a tariff classification ruling.
You submitted samples of a sheet set, a flat sheet and interchangeable hems for the flat sheets and pillowcases. All of the items are made from 100 percent cotton woven fabrics that are not printed and not napped. The sheet set is packaged for retail sale and consists of a flat sheet, fitted sheet, two pillowcases and the additional “interchangeable” hems for the pillowcases and flat sheet. The interchangeable hems are essentially a detached 4-inch wide hem with a hidden half zipper tape that matches the half zipper tape at the top of the flat sheet and at the open end of the pillowcases. This allows the consumer to change the look of the sheet and pillowcases by merely unzipping one hem and attaching another hem with a different design.
Style KW763, referred to as My Hem Flat Opt 1, is an interchangeable hem for a flat sheet and it features an elaborate embroidered floral design. My Hem Flat Opt 2, Style KW764, is an interchangeable hem for a flat sheet with three contrasting fabric applique stripes. Style KW765, My Hem Pillowcase Opt 1, is an interchangeable hem for a pillowcase. It is embroidered with the “My hem” logo in different colors at four places on the hem. My Hem Pillowcase Opt 2, Style KW766, is an interchangeable hem for a pillowcase and is embroidered with the outline of flowers and has a contrast trim hiding the zipper tape. Style KW767 is a separately packaged woven cotton flat sheet that is hemmed on all sides. The top hem has the half zipper tape. It does not have an interchangeable hem attached to it or in the package.
The My Hem retail sheet set contains Style KW760, My Hem Flat, Style 761, a fitted sheet, two of Style 762, My Hem Pillowcases and interchangeable hems KW764 for the flat sheet and two of KW766 for the pillowcases. The flat sheet has the elaborately embroidered interchangeable hem KW763 attached or zippered on. The plain fitted sheet is fully elasticized. The two pillowcases have interchangeable hems with the same elaborate floral embroidery as the flat sheet attached. Note, no separate style number was given for these interchangeable hems on the pillowcases.
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, pillowcases and interchangeable hems meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (embroidered pillowcase, embroidered flat sheet, a non-decorated fitted sheet and extra hems). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The embroidered bed linen provides the essential character of the retail set.
The applicable subheading for the separate flat sheet, Style KW767 will be 6302.31.9020, 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… sheets. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the retail packaged sheet set (containing Styles KW760, KW761, KW762 and additional hems KW764 and KW766) will be 6302.31.5020, HTSUS, 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 applique work: not napped… sheets. The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the interchangeable sheet and pillowcase hems (KW763, KW764, KW765, KW766) if imported separately will be 6307.90.9889, HTSUS, which provides for other made up textile articles, including dress patterns: other: other: other… other. The rate of duty will be 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division