The tariff classification of a sheet set from India

N072256 September 2, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Ms. Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd., 5th Floor Moonachie, NJ 07074 RE: The tariff classification of a sheet set from India Dear Ms. McKnight: In your letter dated August 12, 2009 you requested a classification ruling on behalf of Welspun USA Inc. The submitted sample, identified as Style # WIL450QNCHOCOLATE, is a sheet set. The set will include a flat sheet, fitted sheet and four pillowcases. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The hem on the flat sheet and the face hem on the pillowcases contain a decorative stitch. The other side of the open end of the pillowcases consists of a European side closure. The hems on the flat sheet and pillowcases are sewn with a straight stitch. A decorative stitch sometimes referred to as hemstitching or a picot stitch is sewn along the edge of the hem. In some sections the decorative stitch is sewn through the hem fabric in other sections it is not sewn through the hem fabric. The decorative stitch is considered 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 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 embroidery, flat sheet containing embroidery 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. 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