The tariff classification of a sheet set and pillowcases from India

N062875 June 15, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.5010 Ms. Kina Mendiola IDS USA 2 Panasonic Way North Building, 3rd Floor Secaucus, NJ 07094 RE: The tariff classification of a sheet set and pillowcases from India Dear Ms. Mendiola: In your letter dated May 29, 2009 you requested a classification ruling. You will be importing a sheet set and pillowcases. A portion of hem treatment that will be used the flat sheet and a pillowcases was submitted along with your request. The set will be comprised of a flat sheet, fitted sheet and pillowcases. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase has an approximately 4-inch wide self hem held with a row of single stitching. A row of cording has been added to this finished hem creating a decorative effect similar to reverse couching. 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 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 a decorative effect, flat sheet containing a decorative effect 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 sheet set 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. The applicable subheading for the pillowcases if imported separately will be 6302.31.5010, 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… pillowcases, other than bolster cases. 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