The tariff classification of pillowcases, flat and fitted sheets from China

N013760 July 13, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9010; 6302.21.9020; 6302.31.9010; 6302.31.9020 Kimberly Await Amazon.com.kydc, Inc. P.O. Box 81226 Seattle, WA 98108-1226 RE: The tariff classification of pillowcases, flat and fitted sheets from China Dear Ms. Await: In your letter dated June 28, 2007 you requested a classification ruling. You will be importing sheet sets identified as ASIN# B000PL01TY, ASIN# B000PUC7Q0 and ASIN# B000PU6K5Y. Samples of the sets were submitted. All of the sets will include one fitted sheet, one flat sheet and two pillowcases (with the exception of the twin set, which will include one pillowcase). The sheet sets are made from 100 percent cotton woven fabric. ASIN# B000PL01TY will be available in a not napped printed or not napped solid color fabric. The hem treatment of the pillowcase and flat sheet consists of a 6-inch self-turned hem that is held in place with single needle stitching. ASIN# B000PUC7Q0 and ASIN# B000PU6K5Y are not napped or printed. The fabric in ASIN# B000PUC7Q0 has a sateen woven stripe. The hem treatment on the pillowcase and flat sheet consists of a 6-inch self-turned hem that is held in place with single needle stitching. The fabric in ASIN# B000PU6K5Y is a herringbone weave. The hem treatment is the same as above. The sheet sets will be available in twin, full, queen, king and California king sizes. 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 sheet sets do not qualify for "goods put up for retail sale" as the components of the sets are classifiable under the same subheading. Each item in the set will be classified separately. The applicable subheading for the pillowcases in ASIN # B000PL01TY (printed fabric) will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheet in ASIN # B000PL01TY (printed fabric) will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for the pillowcases in ASIN # B000PL01TY (solid fabric), ASIN # B000PUC7Q0 and ASIN # B000PU6K5Y will be 6302.31.9010, HTSUS, which 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 duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheets in ASIN # B000PL01TY (solid fabric), ASIN # B000PUC7Q0 and ASIN # B000PU6K5Y 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 designation 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. 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