The tariff classification of a sheet set from China

N270515 November 23, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.10.0020 Ms. Joanna Woo United-Way International Inc. Custom House Broker 147-27 175th Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of a sheet set from China Dear Ms. Woo: In your letter dated October 28, 2015 you requested a tariff classification ruling on behalf of Z-Ply Corp. The submitted sample, a queen size sheet set, is referred to as a Sheex Performance Fabric Sheet Set. The set consists of a flat sheet, fitted sheet and two pillowcases. All of the items are made from 87 percent polyester and 13 percent spandex jersey knit fabric. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The pillowcases are finished on three sides with an opening along the fourth. All of the components are packaged for retail sale at time of importation. 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. Although referred to as a set, the flat sheet, fitted sheet, and pillowcases do not meet the qualifications of “goods put up in sets for retail sale” as the components of the set are classifiable within the same subheading. Therefore, each item must be entered separately. The applicable subheading for the flat sheet, fitted sheet, and two pillowcases will be 6302.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Bed linen, knitted or crocheted: Other.” The rate of duty will be 6 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division