The tariff classification of a pillowcase and flat sheet from India

N200604 February 10, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Katie Jackson Springs Global US, Inc. PO Box 70 Fort Mill, SC 29716 RE: The tariff classification of a pillowcase and flat sheet from India Dear Ms. Jackson: In your letter dated January 13, 2012 you requested a tariff classification ruling. The submitted samples are a pillowcase and flat sheet. The pillowcase and flat sheet are made from 100 percent cotton woven fabric. The fabric is not napped and not printed. The pillowcase has a 4-inch wide banded or cuffed hem while the flat sheet has a 6-inch wide banded or cuffed hem. The cuff and body of the pillowcase and sheet are in different colors. The single needle stitch holding the hem will match the body color. You indicate that the pillowcase and flat sheet will be imported as separates or as a retail set with a plain fitted sheet included. 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 retail set (pillowcase, flat sheet and fitted sheet) 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 pillowcase 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 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, Thomas J. Russo Director National Commodity Specialist Division