The tariff classification of a sheet set and pillowcases from China

N022959 February 14, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a sheet set and pillowcases from China Dear Ms. Whitley: In your letter dated February 7, 208 you requested a classification ruling on behalf of Mervyn’s. You submitted a sample of a revised form of hemstitching to be used on pillowcases and sheet set Style # TPMV-80SSDS-400C-F/Q/K/CK/SPC/KPC. The sheet set will contain one flat sheet, one fitted sheet and two pillowcases. The pillowcases and flat sheet will contain the same hem treatment. The original pillowcase was the subject of New York Ruling Letter N021279 dated January 11, 2008. The pillowcases and sheets will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The fabric on the open end of the pillowcase is folded to form a 4-inch wide hem. In the original pillowcase a row of decorative hemstitching, identified as a “faggoting hem design”, was sewn next to the finished seam that formed the 4-inch wide hem. That stitch, sometimes referred to as a picot stitch, was considered embroidery as it was decorative and not functional since it was sewn along a finished hem. The decorative hem treatment used on the revised version was not added to a finished hem. The hemstitching or picot stitch along the hem 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. Like the sheets at issue in HQ 955576, the picot stitch on the revised sample is required to complete the hem. Noting the similarity of the instant hem treatments and following the reasoning in the cited ruling, the decorative hemstitching on the revised samples does not constitute 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 sheet set does 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 the pillowcases with the revised hem treatment will be 6302.31.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the revised flat and fitted sheet 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 sheet 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