CLA-2-63:OT:RR:NC:N3:349
Mr. Anthony Curreri
Boll and Branch
1 Prospect Street
Summit, NJ 07901
RE: The tariff classification of a sheet set from India
Dear Mr. Curreri:
In your letter dated September 24, 2019, you requested a tariff classification ruling. A sample pillowcase was provided with your request and will be retained by this office.
You will be importing a sheet set. The set consists of two pillowcases, a flat sheet and a fitted sheet. All of the items in the set will be made from 100 percent cotton woven fabric. The fabric is neither printed nor napped. The open end of the pillowcase includes a self fabric cuff. The cuff is formed by folding the fabric to form a 4 3/8 inch wide hem. A separate strip of ¾ inch wide fabric attaches the body and cuff. The center of this strip of fabric features drawn thread work which is considered a form of embroidery. The body, cuff and embroidered strip are sewn together to give the appearance that the cuff and body are joined by the embroidery stitches. The top hem of the flat sheet is finished in the same manner as the pillowcase; the fitted sheet is plain. The sheet sets will be imported in brown, grey, blue and white.
In your letter you suggest classification under subheading 6302.31.9020 as bed linen that does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. As noted above, the submitted pillowcase contains decorative embroidery.
The sheet 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 (pillowcases and 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 repacking.
The applicable subheading for the sheet 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 applique work: Not napped: Sheets.” The rate of duty 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 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