The tariff classification of a duvet cover and pillow sham from India

N200605 February 10, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.5050; 6304.92.0000 Ms. Katie Jackson Springs Global US, Inc. PO Box 70 Fort Mill, SC 29716 RE: The tariff classification of a duvet cover and pillow sham from India Dear Ms. Jackson: In your letter dated January 13, 2012 you requested a classification ruling. The subject merchandise consists of a duvet cover and a pillow sham. Both items will be made from 100 percent cotton woven fabric. The fabric is not napped. A 2.5 inch wide flange section is inserted in the seam between the inner panel and border section. This trim, which will be added to both sides of the duvet, will be printed with the company name and color identification. You indicate that it has not been determined whether the items will be imported as separates or as a retail set. The General Rule of Interpretation (GRI) 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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. If imported as a retail set the instant items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity and they are packaged for sale directly to users without repacking. The duvet cover imparts the essential character of the set. The applicable subheading for the duvet cover set and the duvet cover if imported separately will be 6302.31.5050, 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… other. The rate of duty will be 20.9 percent ad valorem. The applicable subheading for the pillow sham if imported separately 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 rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division