CLA-2-63:RR:NC:N3:349
Ms. Margaret R. Polito
Neville Peterson LLP
17 State Street – 19th
New York, New York 10004
RE: The tariff classification of a duvet set from China
Dear Ms. Polito:
In your letter dated April 17, 2009 you requested a classification ruling on behalf of WestPoint Home, Inc.
The instant sample is a duvet set. The set consists of a duvet cover and two pillow shams. The duvet cover will be made from either 55 percent linen and 45 percent rayon or 100 percent cotton woven fabric. The face panel is printed and not napped. The back panel is not printed or napped. The cover is sewn along three sides with an opening on the fourth. The opening has a button closure.
The pillow shams are made from the same fabric as the duvet cover. The edges are finished with a ruffle. The shams feature an overlapping flap closure on the back. Both items come packaged in an envelope type bag that has a snap closure. The bag is made from the same material as the duvet cover and shams.
In your letter you refer to the duvet cover and pillow shams as a set. 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.
In this case all three criteria are met and the duvet cover and pillow shams qualify as a set. In our opinion, the duvet cover imparts the essential character of the set.
The applicable subheading for the duvet set (100 percent cotton) will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the duvet set (in chief weight linen) will be 6302.29.0020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of other textile materials: other. The duty rate will be 4.5 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,
Robert B. Swierupski
Director, National Commodity Specialist Division