The tariff classification of a bed sheet set from China

N234689 November 16, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020 Ms. Sandra Tovar CST, Inc. 500 Lanier Ave., W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification of a bed sheet set from China Dear Ms. Tovar: In your letter dated October 19, 2012 you requested a tariff classification ruling on behalf of Revman International. The submitted sample is a twin size sheet set. The set includes a flat sheet, fitted sheet and pillowcase. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The flat sheet is hemmed on all sides with a 3-inch self hem at the top. The fitted sheet is fully elasticized. The open end of the pillowcases features a 3-inch wide self hem. Sewn into the top hem of the flat sheet and the pillowcase on both sides is a 1.5 x 7/8inch woven fabric label or tag. The small label or tag is not considered to be embroidery, lace, braid, edging, trimming, piping or appliqué work. 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 fitted sheet and flat sheet will be 6302.31.9020, (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