The tariff classification of a sheet sets from China.

NY R02053 June 15, 2005 CLA-2-63:RR:NC:N3:349 R02053 CATEGORY: Classification TARIFF NO.: 6302.31.5020; 6302.31.9020; 6302.31.9010; 6302.31.9050 Mr. Brian J. White Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a sheet sets from China. Dear Mr. White: In your letter dated May 27, 2005 you requested a classification ruling. You will be importing twin size sheet sets. Samples of the sets were not included with your request. You propose three different scenarios for the importation of these sheet sets. The set in scenario number 1 includes a fitted sheet, flat sheet and pillowcase. The components of the sets are made from 100 percent cotton woven yarn dyed fabric. The fabric is not printed or napped. You state that the pillowcase and the flat sheet feature a scalloped shape embroidery. The fitted sheet is plain. The set in scenario number 2 includes a fitted sheet, flat sheet and pillowcase. All of the items are made from the same type fabric as in scenario number 1. You state that the pillowcase, fitted sheet and flat sheet do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The set in scenario number 3 includes a flat sheet, fitted sheet, pillowcase, duvet cover and pillow sham. All of the items are made from the same fabric as above. You state that the pillowcase, fitted sheet, flat sheet, duvet cover and sham do not contain any embroidery, lace, braid, edging, trimming, piping or applique 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; (c) are put up in a manner suitable for sale directly to users without repacking. The sheet sets in scenario number 1 and 3 meet the qualifications of “goods put up in sets for retail sale”. The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. 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. The decorative components (pillowcase and flat sheet) in the scenario number 1 sheet set impart the essential character of that set. The duvet cover in the scenario number 3 sheet set imparts the essential character of that set. The sheet set in scenario number 2 does not qualify as “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 sheets in scenario 2 will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the pillowcase in scenario 2 will be 6302.31.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped… pillowcases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the set in scenario number 3 will be 6302.31.9050, HTS, that provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the set in scenario number 1 will be 6302.31.5020, HTS, 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 sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. The duvet cover falls within category designation 362. The pillow sham falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division