The tariff classification of pillowcases and a sheet set from India

N061798 June 5, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Kina Mendiola IDS USA 2 Panasonic Way North Building, 3rd Floor Secaucus, NJ 07094 RE: The tariff classification of pillowcases and a sheet set from India Dear Ms. Mendiola: In your letter dated May 20, 2009 you requested a tariff classification ruling on behalf of Belk, Inc. You will be importing pillowcases and a sheet set. The sheet set will include a flat sheet, fitted sheet and pillowcases. A sample of a pillowcase representing the hem treatment used on the pillowcases and the top hem of the flat sheet was submitted. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The face side of the pillowcase has a 4-inch wide self hem. A braided cord is placed inside the fold of the hem and is held in place by the double needle stitch that holds the hem. This construction may simulate the look of corded piping but it is not considered piping. 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 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 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 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. 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