CLA-2-63:RR:NC:TA:349 E82643
Ms. Kathy Brennan
Eddie Bauer
P.O. Box 97000
Redmond, Washington 98073-9700
RE: The tariff classification of pillowcase, sheets and duvet cover from Portugal.
Dear Ms. Brennan:
In your letter dated May 31, 1999 you requested a tariff classification ruling.
You submitted samples from your Spring 2000 line. Item “Star set” consists of a pillowcase, flat sheet and fitted sheet. All of the items are made from 100 percent cotton woven fabric. The fabric is printed with a star design. The pillowcase and sheets are embroidered with the “Eddie Bauer” logo. The duvet cover will be made of the same construction as the sheets and pillowcase and will also feature the embroidered logo. The sheet sets and duvet covers will be imported in different sizes. In addition to the pillowcases in the sheet sets, you have also indicated that you will import separately packed pillowcases in standard and king sizes. These items will also be available in other styles including: “Cat/Dog”, “Birdhouse”, “Falling Leaves”, “Willows”, “Wildflower”, “Charcoal Leaf”, “Vine”, “Floral”, “Stripe”, “Floral/Vine”, “Floral/Madras”, “Stripe Flat” and “Green Floral”. All of these other styles will also be embroidered with the “Eddie Bauer” logo. As requested the samples are being returned.
In your letter you refer to the pillowcase and sheets 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; and
(c) are put up in a manner suitable for sale directly to users
without repacking.
In this instance the set criteria is not met since the pillowcase and sheets in this combination package are classifiable in the same heading. Therefore, the combination package is not classifiable as a set and each item is classified individually.
The applicable subheading for the pillowcase will be 6302.21.5010, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The rate of duty will be 22.4 percent ad valorem.
The applicable subheading for the sheets will be 6302.21.5020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped…sheets. The rate of duty will be 22.4 percent ad valorem.
The applicable subheading for the duvet cover will be 6302.21.5050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… other. The rate of duty will be 22.4 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