The tariff classification of sheet sets from India

N009438 April 27, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.9020 Ms. Colleen Erickson Target Stores NCD-0456 7000 Target Parkway Minneapolis, MN 55445 RE: The tariff classification of sheet sets from India Dear Ms. Erickson: In your letter dated March 30, 2007 you requested a classification ruling. You will be importing sheet sets. The sheet sets will consist of a flat sheet, fitted sheet and pillowcases. Sample A (style # 500QNWHT) and Sample B (style # 500QNIVY) flat sheets were submitted with your request. Both flat sheets are made from 100 percent cotton sateen woven fabric. The fabric is not printed or napped. The open end of the pillowcase will contain the same hem treatment as the flat sheet. The top edge of the Sample A flat sheet consists of a 4-inch wide self turned hem that is held in place with a single needle stitch. A decorative hemstitch also referred to as a picot stitch is sewn along this finished hem. The hemstitch or picot stitch is considered to be embroidery. The top edge of the Sample B flat sheet consists of a 4-inch wide self turned hem. The hem is held in place with a decorative hemstitch sometimes also referred to as a picot stitch. The hemstitch or picot stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the hemstitch or picot stitch is not considered embroidery. 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  The flat sheet, fitted sheet and pillowcases in Set A 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 decorative components (pillowcase and flat sheet) impart the essential character of the set. The flat sheet, fitted sheet and pillowcases in Set B do not qualify as “goods put up for retail sale” as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately. The applicable subheading for Set A 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 rate of duty will be 20.9 percent ad valorem. The applicable subheading for the pillowcases in Sample B will be 6302.31.9020, HTSUS, that provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheet in Sample B will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 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 sheets 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. 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