The tariff classification of a bed linen set from Portugal

NY F81947 February 8, 2000 CLA-2-63:RR:NC:TA:349 F81947 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Mr. John G. Perry Cuddledown of Maine 312 Canco Road Portland, ME 04103 RE: The tariff classification of a bed linen set from Portugal Dear Mr. Perry: In your letter dated January 6, 2000 you requested a classification ruling. You submitted a swatch of eyelet embroidered fabric, product specifications and bed linen detail sheets. The bed linen set is referred to as Design or Style number 418010. The set will consist of one or two pillowcases, a flat sheet and a fitted sheet. They will be imported packed for retail sale in twin, full, queen and king sizes. The sheet sets will be made from 100 percent cotton woven fabric and will not be printed or napped. The pillowcases will feature an embroidered punchboard border at the opening. The flat sheet will feature the same embroidered design on the turnback. The fitted sheet will not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The instant sheet set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (embroidered pillowcases, embroidered flat sheet and a plain fitted sheet). Thy are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The embroidered pillowcases and flat sheets impart the essential character of the set. The applicable subheading for the bed linen set will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… sheets. The duty rate will be 22.1 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division