The tariff classification of sheet sets from China and Pakistan

N084937 December 2, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.21.9010; 6302.21.9020 Ms. Kay Morell JC Penney Purchasing Corporation 6501 Legacy Dr. MS 2316 Plano, TX 75024 RE: The tariff classification of sheet sets from China and Pakistan Dear Ms. Morell: In your letter dated November 17, 2009 you requested a tariff classification. You will be importing sheet sets. The sheet sets will include a flat sheet, fitted sheet and one or two pillowcases. Samples of pillowcases (Samples 1- 5) representing the hem treatment used on the pillowcases and flat sheets were sent along with your request. All of the items will be made from 100 percent cotton woven fabric. The fabric used in Samples 1-3 is not printed or napped. The fabric used in Samples 4 – 5 is printed but it is not napped. Sample 1 features a sateen stripe body with a satin fabric banded or cuffed hem. The hem is held by a decorative stitch sometimes referred to as a hemstitching or picot stitching. The hemstitching or picot stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitching is not considered embroidery. Sample 2 has a sateen stripe body with a satin fabric banded or cuffed hem. The hem is held with a single needle stitch. The hem has the appearance of piping but the effect is created by multiple folds of the cuff material. Sample 3 has a sateen stripe body with a satin fabric banded or cuffed hem. The hem is held in place by a single needle stitch. The hem along the open end of Sample 4 is finished with a 1-inch wide binding or capping that is held with single needle stitching. The hem along the open end of Sample 5 is finished in the same manner as Sample 4 with the exception of an additional line of single needle stitching that is sewn along the outer edge of the binding or capping. 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; and (c) are put up in a manner suitable for sale directly to users without repacking The instant sheet sets (Samples 1-5) 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 sets will be classified separately. The applicable subheading for the Sample 1-3 pillowcases 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 Sample 1-3 flat and fitted sheets will be 6302.31.9020, 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 Sample 4-5 pillowcases will be 6302.21.9010, 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 Sample 4-5 flat and fitted sheets 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/. 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