The tariff classification of sheet sets from China

N016555 September 19, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.5020 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway – 2nd Floor New York, NY 10018 RE: The tariff classification of sheet sets from China Dear Ms. Whitley: In your letter dated August 29, 2007 you requested a classification on behalf of Mervyn’s. You will be importing two sheet sets identified as Style #07JB1 and Style #07JB2. The sheet sets will include a fitted sheet, flat sheet and two pillowcases. Samples of the pillowcases representing the hem treatment that will be used on the pillowcase and top edge of the flat sheet for both styles were submitted. The pillowcases and sheets in Style #07JB1 and Style #07JB2 will be made from 100 percent cotton woven sateen fabric. The fabric is not printed or napped. The open end of the pillowcase in Style #07JB1 has a 4-inch wide folded self-hem. The 4-inch wide top hem is created as a separate piece and is held to the body of the pillowcase by a fagoting stitch. The fagoting stitch is the only stitch holding the hem section to the body of the pillowcase. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the bed linen, it was functional and therefore did not constitute embroidery. In this case the fagoting stitch is not considered embroidery. The open end of the pillowcase in Style #07JB2 has a 4-inch wide folded self-hem. Below the finished hem is a 1-inch wide embroidered chain design. The fitted sheet in both styles will be plain. The sets will be available in queen, king and California king sizes. 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 and pillowcases in Style #07JB1 do not qualify as "goods put up for retail sale" as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately.  The flat sheet, fitted sheet and pillowcases in Style #07JB2 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 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 repacking. The applicable subheading for pillowcases in Style #07JB1 will be 6302.31.9010, 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… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheet in Style #07JB1 will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the sheet set (Style #07JB2) 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/. The pillowcases fall within textile category designation 360. The flat sheets and fitted sheets fall within textile category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division