CLA-2-63:OT:RR:NC:TA:349
Mr. Jose M. Gonzalez
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a sheet set from Italy
Dear Mr. Gonzalez:
In your letter dated December 29, 2014 you requested a tariff classification ruling. As requested the samples are being returned.
You will be importing a sheet set identified as Rustica Bedding Set. Samples of a flat sheet, and pillowcase were submitted along with your request. The set will also contain a fitted sheet. The submitted flat sheet, and pillowcase are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The pillowcase is sewn on three sides with an opening along the fourth. The open end of the pillowcase has a 4-inch wide folded self-hem. The hem is held in place by a decorative hemstitch sometimes referred to as a picot stitch. This decorative stitching is the only stitch holding the hem. Decorative stitching in a contrasting color has been added along the open end of the pillowcase. The flat sheet is sewn on three sides. The top end of the flat sheet and the top edge features the same hem treatment and decorative stitching as the pillowcase. The fitted sheet will be made from cotton and have elasticized corners. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitching on the pillowcase hem and the hem on the flat sheet are not considered embroidery. The decorative stitching on the open end of the pillowcase and top edge of the flat sheet has no function and is considered embroidery. Via email you have stated that sheet set will be imported packaged for retail sale at time of import.
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 repackaging
The Rustica Bedding Set meets 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 (pillowcase containing embroidery, flat sheet containing embroidery, and a plain fitted sheet). 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 repackaging. The decorative components (pillowcase and flat sheet) impart the essential character of the set.
The applicable subheading for the Rustica Bedding Set 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.
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 Stacey Kalkines at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division