CLA-2-63:OT:RR:NC:N2:349
Ms. Jessica Hu
Down Home LLC
402 Maxwell Avenue
Greenwood, SC 29646
RE: The tariff classification of a sheet set from China
Dear Ms. Hu:
In your letter dated November 16, 2025, you requested a tariff classification ruling. Photographs were
provided in lieu of a sample.
The subject merchandise is a sheet set consisting of a flat sheet, fitted sheet, two pillowcases, and a
self-fabric reusable storage bag which also serves as the retail packaging. You state an item name/number
has not yet been assigned to the set. All items are made of 100 percent cotton woven fabric. The fabric is
printed but is not napped. The hem treatment along the edge of the pillowcase features a 3-inch-wide
self-fabric ruffle. The ruffle is considered edging/trimming. The flat sheet is hemmed on all four sides. The
fitted sheet has a fully elasticized edge. Neither the flat nor fitted sheets contain any embroidery, lace, braid,
edging, trimming, piping, or applique work. The sheet sets will be imported in sizes Twin XL, Full, Queen
and King inside a self-fabric reusable storage bag which also has a ruffle hem in the same manner as the
pillowcases.
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 with repacking
The flat sheet, fitted sheet, pillowcases and bag meet 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 containing edging/trimming, plain flat sheet and fitted sheet and a storage
bag). 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 fitted and flat sheets impart the essential character of this
sheet set.
The applicable subheading for the sheet set will be 6302.21.9020, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen,
printed: Of cotton: Other: Not napped: Sheets. The general rate of duty will be 6.7 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division