CLA-2-63:RR:NC:N3:349
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a bed system from China
Dear Mr. Yokopenic:
In your letter dated April 1, 2013 you requested a classification ruling.
The submitted sample is the king size of a Bed System. The system consists of a one piece sheet system and 2 pillowcases. The pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. They have a 5.75 inch wide cuff or banded hem. The cuff is made from 100 percent polyester woven fabric and a row of piping is inserted in the seam joining the cuff to the body. The opening is along one of the long sides and has an interior flap closure.
The one piece sheet system is a combination flat sheet, fitted sheet and a bed skirt. The flat sheet and the top of the fitted sheet are made from 100 percent cotton woven fabric that is not napped or printed. The flat sheet has a 4-inch wide cuff or banded hem made from 100 percent polyester woven fabric. A row of piping is inserted in the seam joining the cuff to the sheet.
The bottom end of the flat sheet is sewn to the fitted sheet. The elasticized side panels of the fitted sheet and the bed skirt are made from polyester woven fabric. The skirt has 27-inch drop. It is sewn to three sides of the bed system in the seam that joins the top and side panels of the fitted sheet.
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
As the pillowcases and sheet system fall within the same subheading, the “bed system” does not meet the criteria for goods put up in sets for retail sale.
The applicable subheading for the sheet system will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… sheets. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the pillowcases will be 6302.31.5010, 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 appliqué work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 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