CLA-2-63:RR:NC:N3:349 M86476
Collen Schmolke
Target Customs Brokers Inc.
33 South 6th Street
Minneapolis, MN 55402
RE: The tariff classification of a pillowcase and sheets from Pakistan
Dear Ms. Schmolke:
In your letter dated August 30, 2006 you requested a classification ruling on behalf of Target Stores.
The submitted sample is a sheet set (060040172 style 4shfl). The full sized sheet set contains two pillowcases, one flat sheet and one fitted sheet. All of the articles are made from 100 percent cotton woven fabric. The fabric is printed and not napped. The pillowcases are sewn on two sides with a slit opening along one end. The flat sheet is hemmed on three sides. The fitted sheet has elasticized edges. The top end of the flat sheet and raw edge along the open end of the pillowcases is finished with a strip of black binding or capping fabric. The flat sheet and pillowcases do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
In your letter you refer to the flat sheet, fitted sheet and pillowcases 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.
The flat sheet, fitted sheet and pillowcase do 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.
You suggest that the submitted samples should be classified under 6302.21.5020, HTSUS, as a decorated retail set. The binding or capping is not considered edging or trimming and the sheet set does not qualify as a retail set.
The applicable subheading for the pillowcases will be 6302.21.9010, HTSUS, 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 duty rate will be 6.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The rate of duty will be 6.7 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/.
The pillowcases fall within textile category 360. The sheets fall within textile category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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