The tariff classification of a pillowcase and sheet set from China

N318864 April 16, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.22.2020; 6302.32.2020 Ms. Dolores Hunt Keeco, LLC 26460 Corporate Ave. Hayward, CA 94545 RE: The tariff classification of a pillowcase and sheet set from China Dear Ms. Hunt: In your letter dated April 12, 2021 you requested a tariff classification ruling for a standard pillowcase and a sheet set. A sample of the pillowcase was provided and will be retained by this office. Photographs of the sheet set were provided. You state that neither product has been assigned a style number at this time. The submitted sample, Item 1, is a standard pillowcase which you state is constructed from 100 percent polyester woven fabric. The fabric is neither printed nor napped. The pillowcase is sewn on two sides with an envelope style opening along the open end. The 4-inch-wide hem on the face side of the pillowcase is held in place with satin stitching forming a zig-zag design. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and, therefore, did not constitute embroidery. In this case, the decorative stitching is not considered embroidery. The pillowcase measures 32 x 20 inches. Item 2 is a sheet set consisting of a fitted sheet, a flat sheet and two standard size pillowcases. The flat and fitted sheets are constructed from 100 percent polyester, not napped, printed, woven fabric. You state that the sheets include no embroidery, decorative hem or edging. For the purposes of this ruling, we assume that the sheets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The set will include two pillowcases as described as Item 1. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order. GRI 3(a) in referring to "sets", states that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. GRI 3(b) states that mixtures, composite goods, and goods put in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) 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 with repacking GRI 6 states that for legal purposes, classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 mandates applying GRIs 1 through 5 when classifying goods at the subheading level. Also, GRI 6 requires the use of GRI 3 at the eight-digit level in the HTSUS, as it is this level at which the classification of merchandise is finally determined. Therefore, in order to be classifiable as a "set", the articles must be classifiable in at least two different subheadings. By application of GRI 3(b) and GRI 6, the flat sheet, fitted sheet and pillowcases when packaged together for retail sale 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 subheadings; two nonprinted standard size pillowcases (6302.32) and printed sheets (6302.22). 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. In this case, the essential character of the set is imparted by the printed components. The applicable subheading for the pillowcase (Item 1) when imported alone will be 6302.32.2020, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Pillowcases, other than bolster cases: Not napped.” The rate of duty will be 11.4 percent ad valorem. The applicable subheading for the sheet set (Item 2) will be 6302.22.2020, 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division