The tariff classification of a sheet set from China

N123501 September 23, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0020 Mr. John Gilewski Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a sheet set from China Dear Mr. Gilewski: In your letter dated September 13, 2010 you requested a classification ruling. The submitted sample, is identified as a 4 piece fleece sheet set. The queen sized sheet set will contain a flat sheet, fitted sheet, and two pillowcases. All of the items are made from 100 percent polyester knit fleece fabric. The fitted sheet features elasticized edges. The pillowcases have an opening at one end used for the insertion of a pillow. The sheet set is packed in a drawstring bag made from the same knit fleece fabric as the sheets and pillowcases. The bag is sized to fit the folded set. It features a large cardboard band which provides advertising information, contents of the set, washing instructions, country of origin, trademarks, name and address of the importer and the fiber content. 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 without repacking The sheet set does not qualify as “goods put up in sets for retail sale” as the components of the set are classifiable under the same subheading. The applicable subheading for the flat sheet, fitted sheet and pillowcases will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted… other. The duty rate will be 6 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