CLA-2-63:RR:NC:N3:349
Ms. Darlene Enlow
UPS Trade Management Services Inc.
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of a sheet set and design-printed box from India
Dear Ms. Enlow:
In your letter dated September 29, 2008 you requested a classification ruling on behalf Linens-N-Things.
The submitted sample is identified as a “750 Thread Count Supima Gift Box 6-pc Sheet Set” (SKU 676841 UPC 419354200163). It consists of a fitted sheet, flat sheet and 4 pillowcases and a design-printed gift box. The sheets and pillowcases are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The hem at top of the flat sheet and the hem on the face side of the opening of the pillowcase consist of a 4-inch wide self hem with 4 rows of sewn down pleats or tucks. The fitted sheet is plain. The hem treatment on the flat sheet and pillowcase does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.
The sheet set is contained in a design-printed box of corrugated paper or paperboard. The two-piece box has a removable lid and measures approximately 10” (W) x 6” (D) x 12” (H). It slips into a plastic sleeve that includes a Velcro ribbon and paper gift tag wrapped around the set.
In your letter you suggest that the design-printed box should be classified under subheading 4823.90.6700, HTSUS, as articles of paper/paperboard. The submitted design-printed box is of a flimsy, corrugated paper or paperboard which is not considered as durable for re-use. We consider this item to be an article used commercially as a packing container for the transport, storage and sale of merchandise as provided for in heading 4819, certain paper or paperboard packing containers. The box referenced in ruling NY K87082 is described as a “sturdy gift box” and is constructed with more elaborate traits that would constitute that item as a household storage receptacle which would be provided for under heading 4823, HTSUS. Based on the above the instant design-printed box will be classified under heading 4819, HTSUS.
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, pillowcases and design-printed box do not qualify as “goods put up for retail sale” as the bed linens and design-printed box have different uses. Each item in the set will be classified separately.
The applicable subheading for the pillowcases will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: 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 fitted sheet and flat sheet will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the design-printed box will be 4819.10.0040, HTSUS, which provides for cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be Free.
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 designation 360. The flat and fitted 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. 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 sheet set, contact National Import Specialist John Hansen at 646-733-3043. If you have any questions concerning the printed-design box, contact National Import Specialist Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division