The tariff classification of a sheet set from China

N169596 June 24, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.22.2020 Mr. Gary Chasser Morgan Home 75 Lower Main Street Aberdeen, NJ 07747 RE: The tariff classification of a sheet set from China Dear Mr. Chasser: In your letter dated May 31, 2011 you requested a classification ruling. You will be importing a sheet set. The set will include a flat sheet, fitted sheet and pillowcase. A piece of the pillowcase was submitted with your request. All of the items will be made from 100 percent polyester woven fabric. The fabric may or may not be napped. The front of the pillowcase has a 4 inch wide faced hem while the back features an interior flap closure. The faced hem is made from the same polyester fabric and is printed with a flocked design of interlocking circles. The flat sheet will have the same printed hem. The fitted sheet will not be printed. 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 The flat sheet, fitted sheet and pillowcase 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 (printed pillowcase, printed flat sheet and a non-printed 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 6302.22.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The rate of duty will be 11.4 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