CLA-2-63:OT:RR:NC:N3:349
Mr. Shiv Shankaran
Standard Fiber
577 Airport Boulevard, Suite 200
Burlingame, California 94010
RE: The tariff classification of bed sheet sets from India
Dear Mr. Shankaran:
In your letter dated October 5, 2016, you requested a tariff classification ruling. Samples of two sheet sets were provided with your letter. The samples will be returned to you.
Set 1 is a 4-piece queen size set consisting of 1 flat sheet, 1 fitted sheet and 2 pillowcases. All of the items will be made from either 100 percent cotton woven fabric; 52 percent cotton and 48 percent polyester woven fabric or 55 percent cotton and 45 percent polyester woven fabric. The pillowcases are sewn on three sides with a slit opening along one end used to accommodate the insertion of a pillow. One side of the pillowcases features a 5 inch wide overlay piece of lace fabric sewn along the open end. The edges of the fitted sheet are fully elasticized. The top edge of the flat sheet features a four inch wide hem with Z-hem stitching. This single stitch holds the hem and also forms a pleat that has the appearance of piping. The pleat and the Z-hem stitching are not considered a form of embroidery, edging or trimming.
Set 2, a 6-piece sheet set, is identical to the first set but also includes an additional pair of plain pillowcases without the lace overlay or any other decorative feature.
Both sets will be offered in Twin, Full, Queen, King, and California King sizes and will be wrapped in plastic or cloth packaging that displays printed product information.
Both sheet sets meet the qualifications of "goods put up in sets for retail sale." The sets consist of at least two different articles which are, prima facie, classifiable in different headings. 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. In both cases, the non-decorated sheets impart the essential character of the set.
The applicable subheading for the 4 and 6-piece sheet sets 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division