The tariff classification of a sheet set from India

N284542 April 7, 2017 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.32.2020; 6302.32.2040 Mr. Phillip Aguiar American Shipping Company Inc. 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a sheet set from India Dear Mr. Aguiar: In your letter dated March 15, 2017 you requested a tariff classification ruling on behalf of your client, Welspun USA. Your letter was accompanied by a sample. The submitted sample, Article Code SP16MKTR, will be returned to you, as requested. Article code SP16MKTR is a sheet set that consists of a flat sheet, fitted sheet, and four pillowcases. All of the items are made from 38 percent cotton, 20 percent lyocell, and 42 percent polyester woven fabric. The fabric is neither printed nor napped. The edges of the fitted sheet are fully elasticized. The top edge of the flat sheet features a 4-inch wide hem with Z-hem stitching. This single stitch holds the hem and also forms a pleat that has the appearance of piping. The pillowcases are folded at one end with an opening at the other and are sewn on the sides. The open end of the pillowcases feature a European side closure with a 4-inch wide hem on the front side. The face hem of the pillowcases is finished in the same manner as the flat sheet. The hem treatment used on the flat sheet and pillowcases is not considered to be embroidery, lace, braid, edging, trimming, piping or appliqué work. The sheet is set is packaged for retail sale in an approximately 11 x 11 inch envelope style bag with a hook and loop closure. It is made from the same woven fabric as the sheets and pillowcases. The bag is sized to fit the folded set allowing the consumer to see and feel the fabric of the set. Although referred to as a set, Article code SP16MKTR does not meet the qualifications of “goods put up in sets for retail sale” as the components of the set are classifiable within the same subheading. The applicable subheading for the pillowcases will be 6302.32.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Pillowcases, other than bolster cases: Not napped.” The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the sheets will be 6302.32.2040, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Sheets: Not napped.” The rate of duty will be 11.4 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division