The tariff classification of sheet sets from Pakistan

N048181 January 26, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.5020 Mr. Gerald M. Ellner Synergy, Inc. 715 South Avenue East Cranford, NJ 07016 RE: The tariff classification of sheet sets from Pakistan Dear Mr. Ellner: In your letter dated December 29, 2008 you requested a tariff classification ruling. You will be importing sheet sets. All of the sheet sets will include a flat sheet, fitted sheet and one or two pillowcases (Ref. #A to I). Samples of pillowcases to represent the hem treatment used on the pillowcases and the top hem of the flat sheet were submitted. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of each pillowcase features a 4-5 inch wide self hem. Ref # A (Fagotting Hem) contains decorative stitching along the hem that is sometimes referred to as “hemstitch” or “picot stitch.” The stitching holds open a series of small holes punched in the fabric. This stitching is the only stitch holding the hem. Ref # B (Bratta Stitch) contains a decorative zigzag stitch sewn over the finished hem. This stitch has also been referred to as a “barrata stitch,” bourdon stitch and a satin stitch. The decorative stitch sewn over the finished hem is considered embroidery. Ref # C (Inserted Ribbon Hem) features buttonholes sewn every 2 inches along the hem and a contrasting color half inch wide ribbon trim that has been inserted through the holes. This pillowcase contains trimming. Ref # D (Multi Stitch Liner) contains 7 rows of straight stitching in a contrasting color sewn into the face layer of the hem. The hem is held by a single row of stitching. The 7 rows of straight stitching constitute embroidery. Ref # E (Pleat Hem) has two sewn down pleats or tucks on the hem. The stitch holding one of the pleats also holds the hem. Ref # F (ZigZag Oval) contains a decorative zigzag stitch (full-ball) creating a series of ovals added over the finished hem. The decorative stitch is considered embroidery. Ref # G (ZigZag Curve) features a decorative zigzag stitch hem treatment that creating a scallop effect. This is the only stitch that holds the hem. Ref # H (Double Bratta Hem) has a hem treatment that contains two rows of decorative zigzag satin stitching. One row holds the hem while the other is considered embroidery. Ref # I (Triple Bratta Hem) contains three rows of decorative zigzag satin stitching. One row of stitching holds the hem while the other two are considered embroidery. These stitches in Ref # H and I are also known by the names noted in the description of reference B. In your letter, you refer to the instant samples as “sheet sets”. 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; and (c) are put up in a manner suitable for sale directly to users without repacking In the case of Ref # A, E and G the first criterion is not met. The sheets and pillowcase fall within the same subheading. Therefore, the combination package is not classifiable as a “retail set” and each item is classified individually. In the case of Ref # B, C, D, F,H and I the components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (pillowcases containing embellishment, flat sheet containing embellishment 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 pillowcases (Ref # A, E and G) 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 flat and fitted sheet (Ref # A, E and G) will be 6302.31.9020, Harmonized Tariff Schedule of the United States (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. The applicable subheading for sheet sets (Ref # B, C, D, F, H and I) 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/. 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