The tariff classification of a sheet set from India

N267666 September 4, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Mr. Senthilkumar Kadri Wovens Plot No. NN-1 SIPCOT, Industrial Growth Centre P.V. Palayam Post, Perundurai 638 052 Tamilnadu, INDIA RE: The tariff classification of a sheet set from India Dear Mr. Senthilkumar: In your letter dated July 27, 2015 you requested a tariff classification ruling. The submitted sample is a sheet set identified as Design No. SRCK 923. The sheet set consists of two pillowcases, a flat sheet and a fitted sheet. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcases and the top edge of the flat sheet are finished with an approximately 4-inch wide self-hem. Two rows of satin stitching embroidery are sewn along the hem. This stitching is the only stitching that holds the hem. You recently confirmed via e-mail that the stitching is performed in a single operation. The fitted sheet is fully elasticized and does not have any decorative stitching. The sheet set is packaged for retail sale. 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. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HQ 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is the stitching required to create or complete the fabric or article. The third factor focuses on the functionality and primary purpose of the stitching.Following the reasoning in HQ 955576 even though the two rows of satin stitching are decorative in nature it is required to complete the hem of the pillowcases and flat sheet; therefore, the pillowcases and flat sheet will be classified as not containing any embroidery.     Furthermore, although referred to as a set, the woven cotton sheet set does not meet the qualifications of “goods put up in sets for retail sale.” 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 As the components of the sheet set are classifiable within the same subheading, classification of the subject merchandise as a set is inappropriate. HQ Ruling Letter 964821 noted. The applicable subheading for the pillowcase 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 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. 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division