The tariff classification of a flat sheet, fitted sheet and a pillowcase set from Italy.

NY C82983 January 21, 1998 CLA-2-63:RR:NC:TA:349 C82983 CATEGORY: Classification TARIFF NO.: 6302.21.7020; 6302.21.7010 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, Illinois 60179 RE: The tariff classification of a flat sheet, fitted sheet and a pillowcase set from Italy. Dear Ms. Smith: In your letter dated December 22, 1997 you requested a tariff classification ruling. The instant pre-production samples are a flat sheet, fitted sheet and a pillowcase. All three items are made from 100 percent cotton flannel fabric and will be imported packed for retail sale. The fabric is slightly brushed and printed with a floral design. The top and bottom edges of the pillowcase are sewn. Both the left and right side edges of the pillowcase are scalloped and finished with a zigzag stitching commonly referred to as a satin stitch. The stitching finishes the raw side edges of the pillowcase. The back portion of one side edge has a slit opening with a flap which may be used to enclose the pillow once inserted. The top edge of the flat sheet is scalloped and finished with the same satin stitch as the pillowcase. Two sides of the fitted sheet are hemmed. The other two sides have a piece of elastic sewn into the edge forming fitted corner pockets. In your letter you indicate that these items will be made in twin, full, queen, king and California queen size. All sets, with the exception of the twin size set will include two pillowcases. As requested, the submitted samples are being returned. Although a satin stitch is commonly recognized as an embroidery stitch, Headquarters Ruling Letter (HQ) 955576 dated June 1, 1994 noted that the function or purpose of the stitching is a fundamental part of the definition of embroidery. In that letter it was ruled that a similar satin stitched scalloped edge was not embroidery for tariff purposes as the stitching was functional and completed the item. The submitted sheet set does not meet the qualifications of "goods put up in sets for retail sale." The set is put together to meet a particular need or carry out a specific activity and the components are packed for sale directly to users without repacking, however, the sheets and pillowcases are classifiable within the same subheading. The applicable subheading for the sheets will be 6302.21.7020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped... sheets. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the pillowcase will be 6302.21.7010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: napped... pillowcases, other than bolster cases. The rate of duty will be 5.6 percent ad valorem. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division