CLA-2-63:OT:RR:NC:N3:349
Ms. Elizabeth Morris
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of duvet cover set from India
Dear Ms. Morris:
In your letter dated December 6, 2013 you requested a tariff classification ruling.
The submitted sample is identified as a Clip Zip Duvet Cover Set. The set consists of a duvet cover and 2 pillow shams. It is made from 100 percent cotton satin woven fabrics, one with a pinstripe effect and the other with a basket weave effect. The fabrics are not napped or printed. The cover is made from both fabrics and features a zippered opening extending approximately three quarters of the length of both sides and across the bottom. Six suspender clips are attached to the inside to hold the duvet or comforter in place. The pillow shams have a flange created with the basket weave fabric and an overlapping flap closure on the back. They are packaged together in retail packaging.
In your letter you refer to the duvet cover and pillow shams as a set. 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.
In this case all three criteria are met and the duvet cover and pillow shams qualify as a set. In our opinion, the duvet cover imparts the essential character of the set.
The applicable subheading for the duvet cover will be 6302.31.9050 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… other. 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division