The tariff classification of sheet sets from China

N031584 July 8, 2008 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 June 19, 2008 you requested a classification on behalf of Kohl’s. You will be importing “700 TC Sheet Set” identified as Option #1, Option #2, Option # 3 and Option # 4. The sheet sets will include a fitted sheet, flat sheet and two pillowcases. A sample of the pillowcases representing the hem treatment that will be used on the pillowcases and top edge of the flat sheets for each option were submitted. The sets will be made from 100 percent cotton woven sateen fabric. The fabric is not printed or napped. The open end of the pillowcase in Option #1 has a 4-inch wide folded self-hem. The fabric on the hem has been folded multiple times to create what appears to be a 5/8 inch wide two layer box pleat held by double needle stitching. The hem treatment used in Option # 2 is similar to Option # 1 with the exception that the box pleat effect is 3/8 inches wide. Option # 4 is also similar but the folds create a single 3/8 inch wide box pleat effect. Option # 3 features a 4 inch wide self hem held in place by a row of a single needle stitch. Two narrow rows of decorative satin stitch embroidery are sewn over the finished hem. The satin stitch is considered embroidery. 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 Option #’s 1, 2 and 4 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 Option # 3 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 Option #’s 1, 2 and 4 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 Options #’s 1, 2 and 4 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 (Option # 3) 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