The tariff classification of a duvet cover set from China

N125236 October 15, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9050; 6304.92.0000 Ms. Katie Jackson Springs Global US, Inc. 205 N. White Street Fort Mill, SC 29715 RE: The tariff classification of a duvet cover set from China Dear Ms. Jackson: In your letter dated September 23, 2010 you requested a classification ruling. You will be importing a 500 Damask stripe duvet cover and pillow shams set. A sample of the duvet cover representing both items was submitted with your request. The cover and shams will be made from 100 percent cotton woven fabrics. The fabric is not printed or napped. The duvet cover consists of face and back panels that are sewn together along the edges. A pleat has been sewn down approximately 2-inches from the edge of the face panel. This stitch also creates the flange effect. You state that the pillow sham will also be imported separately. In your letter you refer to the duvet cover and pillow shams as a set. 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 without repacking. In this case all three criteria are met and the duvet cover and pillow shams qualifies as a set. In our opinion, the duvet cover imparts the essential character of the set. The applicable subheading for the duvet cover set will be 6302.31.9050, 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… other. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the separately imported pillow shams will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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