The tariff classification of a sheet set, pillowcases and duvet cover from India

N134840 December 16, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.5010; 6302.31.5050 Ms.Yolanda Russell Big Apple Customs Brokers, Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a sheet set, pillowcases and duvet cover from India Dear Ms. Russell: In your letter dated November 10, 2010you requested a classification ruling on behalf of ANK International. The submitted samples are a sheet set (Sample # 1); pillowcases (Sample # 2) and a duvet cover (Sample # 3). The sheet set will be comprised of a flat sheet, fitted sheet and pillowcases. All of the items in the sheet set will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase contains a 5-inch faced hem with an additional 1.5 inch wide pieced fabric that has been inserted along the center of the facing This additional piece of gathered fabric features an embroidered zigzag pattern. The flat sheet contains a 10.5 inch faced hem made from the same gathered and embroidered fabric as the pillowcase insert. The flat sheet will be plain. The pillowcases (Sample 2) will be made form 100 percent cotton woven fabric. The fabric is not printed or napped. The open end of the pillowcase is finished in the same manner as those in the sheet set. The duvet cover (Sample 3) is made form 100 percent cotton woven fabric. The fabric is not printed or napped. An additional piece of fabric containing a floral embroidered pattern has been inserted into the face of the cover creating a 7-inch wide border effect. The cover features a button closure and the edges are capped. 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 (Sample 1) 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 (Sample 2) 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. The applicable subheading for the duvet cover (Sample 3) will be 6302.31.5050, 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… other. The rate of duty 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