The tariff classification of a flat sheet and pillowcases from India

N308448 March 18, 2020 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.22.2010; 6302.22.2020; 6302.32.2020; 6302.32.2040 Mr. Ralph Natale American Shipping Company, Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a flat sheet and pillowcases from India Dear Mr. Natale: In your letter dated December 10, 2019, you requested a tariff classification ruling on behalf of your client, Welspun USA Inc. A sample was submitted with your request. A portion of the sample was sent to U.S. Customs and Border Protection Laboratories and Scientific Services (LSS) for analysis and will not be returned to you because it was consumed during the course of testing. The remaining portion of the sample will be retained for training purposes. The submitted sample, item name Wonder Dream, is a king size printed sheet set consisting of a flat sheet and two pillowcases. Though you state the sheet set is made from 70 percent polyester and 30 percent rayon nonwoven fabric, an examination of the sample submitted indicates the sample is made from a plain woven fabric. Neither the flat sheet nor the pillowcases contain any embroidery, lace, braid, edging, trimming, piping or applique work and neither is napped. You state the sheet set may also be imported unprinted. For purposes of this ruling, we assume it will otherwise be the same fabric described above. 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. Although these items are referred to as a set, the flat sheet and pillowcases do 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. Therefore, each item must be entered separately. The applicable subheading for the printed flat sheet will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Sheets.” The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the printed pillowcases will be 6302.22.2010, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Other: Pillow cases.” The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the unprinted flat sheet 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. The applicable subheading for the unprinted pillowcases will be 6302.32.2020, 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. 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