The tariff classification of a sheet set from China

N008123 March 28, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Kimberly Awalt Amazon.com.kydc.Inc International Trade Department 605 S. 5th Ave. Seattle, WA 98104 RE: The tariff classification of a sheet set from China Dear Mr. Awalt: In your letter dated March 8, 2007 you requested a classification ruling. You will be importing sheet sets identified as “Pinzon 400-Thread-Count 100% Egyptian Cotton Hemstitch Set”. The set will contain a flat sheet, fitted sheet and two pillowcases. A sample of the pillowcase was submitted with your request. The sets will be available in twin, full, queen, king and California king sizes. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase features an approximately 6-inch self-turned hem held in place by a 13 stitch per inch single needle stitch. A “hemstitch” or “picot stitch” is sewn below the completed hem. The “hemstitch’ is considered embroidery. The top hem on the flat will be finished in the same manner. 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 with repacking In your letter you suggest classification under subheading 6302.31.9020 as a sheet that does not contain embroidery. As previously noted, the decorative stitch is added over a finished hem and is considered embroidery.  The flat sheet, fitted sheet and pillowcases meet 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 (pillowcases containing embroidery, flat sheet containing embroidery and a plain fitted sheet). They 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 applicable subheading for the sheet set will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… sheets. The duty rate will be 20.9 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 World Wide Web at http://www.usitc.gov/tata/hts/. The pillowcases fall within textile category 360. The flat and fitted sheet fall within textile category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division