The tariff classification of sheet set from China

N362388 July 7, 2026 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6302.31.5020 Ms. Jessica Hu Down Home Manufacturing LLC 402 Maxwell Avenue Greenwood, SC 29646 RE: The tariff classification of sheet set from China Dear Ms. Hu: In your letter dated June 17, 2026, you requested a tariff classification ruling for cotton sheet set. A sample of the product was provided to this office and will be retained for training purposes. The subject merchandise, identified as the “Ladder Lace Cotton Sheet Set,” consists of a flat sheet, a fitted sheet, one or two pillowcases, and a self-fabric bag that serves as the retail packaging. You state that the style number has not yet been assigned to the set. All items within the set are constructed from 100 percent cotton, dyed, woven fabric that is neither printed nor napped. The open end of the pillowcases and the top edge of the flat sheet include a 1 ¼-inch-wide self-fabric cuff. A ladder-like openwork narrow polyester fabric which you describe as embroidery without visible ground is inserted between the body and the cuff of the pillowcases and flat sheet. The approximate width of the polyester insertion is 2/5 inch. The flat sheet is hemmed on the sides and bottom. The fitted sheet features a fully elasticized edge and does not contain any embroidery, lace, braid, edging, trimming, piping, or applique work. The sheet sets will be imported in Twin (includes one standard pillowcase), Full and Queen (include two standard pillowcases), and King sizes (includes two king pillowcases). 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; (c) are put up in a manner suitable for sale directly to users with repacking The sheet set at issue herein is prima facie classifiable in different subheadings at the eight-digit national tariff rate level. GRI 6 provides that the classification of goods at the subheading level "shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. Insofar as the pillowcases and flat sheet are classified in a different subheading than the fitted sheet, GRI 3 is implicated by application of GRI 6. Further, the components of the sheet set 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. The instant sheet set meets the qualifications of “goods put up in sets for retail sale.” GRI 3(b) provides: "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up 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 embroidered items impart the essential character to the sheet set. See Headquarters Ruling Letter (HQ) H064881, dated August 13, 2009, and New York Ruling Letters (NY) J85130, dated June 6, 2003; NY F81947, dated February 8, 2000; NY L83601, dated April 13, 2005 and; NY I85289, dated August 23, 2002. The applicable subheading for the “Ladder Lace Cotton Sheet Set,” will be 6302.31.5020, 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 applique work: Not napped…Sheets.” The duty rate will be 20.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division