The tariff classification of a sheet set from India

N031166 July 2, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9020 Michael Pipitone John F. Kilroy Co., Inc. One Cross Island Plaza Suite 203E Rosedale, NY 11422-1400 RE: The tariff classification of a sheet set from India Dear Mr. Pipitone: In your letter dated June 13, 2008 you requested a classification ruling on behalf of Croscill Home Fashions. You will be importing a sheet set identified as “New Croscill Printed Sheet”. A sample of the pillowcase representing the hem treatment to be used was submitted with your request. The flat sheet will contain the same hem treatment. The sheet set is made from 100 percent cotton woven fabric. The fabric is printed but not napped. An approximately 4.25 inch wide folded strip of fabric is sewn to the open end of the pillowcase and top edge of the flat sheet. It is sewn to create a .25 inch wide flap. This portion of the strip (the flap) is printed in a solid color dark brown in this case. The sewing and printing give the effect of piping but it is not piping. 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 sheet sets do not qualify for "goods put up for retail sale" as the components of the sets are classifiable under the same subheading. Each item in the set will be classified separately. The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen and kitchen linen: other bed linen, printed: 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 will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: 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 World Wide Web at http://www.usitc.gov/tata/hts/. The pillowcases fall within textile category designation 360. The flat 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