The tariff classification of a sheet set from India

N095165 March 15, 2010 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 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 February 19, 2010 you requested a tariff classification ruling on behalf of Welspun USA Inc. The submitted sample, identified as style # SAMSCLUBCHRISTYSTRIPE 450QSS, is a sheet set. The sheet set includes a flat sheet, fitted sheet and four pillowcases. All of the items are made from 100 percent cotton satin stripe woven fabric. The fabric is not printed or napped. The pillowcases have a European side closure. The top hem of the flat sheet and the face of the pillowcases are finished with a 4-inch wide self hem that is held with a double needle stitch. The hem is folded multiple times creating the effect of a row of piping. This type of hem with multiple folds has been referred to as a Z hem or S hem but it is not considered to be 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 set does not qualify for "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 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