CLA-2-63:RR:NC:TA:349 D87089
Ms. Kathy Brennan
Eddie Bauer Inc.
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of sheet sets, comforter covers and pillowcases from Portugal.
Dear Ms. Brennan:
In your letter dated February 4, 1999 you requested a tariff classification ruling.
You submitted a sample of a sheet set, referred to as the “Wildflower Queen Sized Sheet Set” item number 077-7331. The set consists of a flat sheet, fitted sheet and two pillowcases. They are made from a 100 percent cotton woven fabric that has been printed with a floral design. You state that this fabric will also be used for the comforter cover. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The sheet set will also be imported in twin size (item # 077-7329), full size (item # 077-7330) and king size (item # 077-7332). In addition to those contained in the sets, individual pillowcases will be imported separately in standard size (item # 077-7335) and king size (item # 077-7336). A sample of the comforter cover was not submitted and it is assumed that the cover does not contain any embellishments such as embroidery, lace, braid, edging, trimming, piping or applique work. The comforter covers will be imported in twin size (077-7325), full size (077-7326), queen size (077-7327) and king size (077-7328). The sheet sets do not meet the criteria for “goods put up in sets for retail sale” and will be classified as if imported separately. Your sample will be returned as requested.
In your letter you refer to the cotton fabric as being napped on the nonprinted side. Statistical Note 1(k) of Chapter 52, Harmonized Tariff Schedule of the United States, defines the term napped as meaning “fabrics with a fuzzy, fibrous surface produced by scratching or pricking the surface so that some of the fibers are raised from the body of the yarn. Napped fabrics are not to be confused with pile fabrics. Outing and canton flannel, moleskin, etc., are typical fabrics with a nap.” The back of the submitted fabric appears to have been lightly brushed. Although the hand has been softened somewhat by the brushing, a fibrous surface is not readily apparent. The submitted sheets and pillowcases are considered “not napped” for tariff purposes.
The applicable subheading for the pillowcases will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... pillowcases, other than bolster cases. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The duty rate will be 7.2 percent ad valorem.
The applicable subheading for the comforter covers will be 6302.21.9050, HTS, 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 7.2 percent ad valorem.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division