CLA-2-63:OT:RR:NC:N3: 349
Ms. Elvira Eslava-Benson
Keeco, LLC
30736 Wiegman Road
Hayward, CA 94544
RE: The tariff classification of sheet sets from China
Dear Ms. Eslava-Benson:
In your letter dated March 6, 2009 you requested a tariff classification ruling.
The submitted samples are 4 pillowcases (Samples A-D). The pillowcases represent the hem treatment being used on the pillowcase and flat sheet. All of the pillowcases are made from cotton or chief weight cotton woven fabric. The fabric is not napped and it may be printed or dyed. Sample A contains a 4 inch wide cuffed or banded hem made from a man-made fiber woven fabric. It has a European side closure. A row of decorative stitching known as hemstitching or a picot stitch is the only stitch holding the hem.
Sample B features a 4 inch wide self hem. It contains a decorative stitch known as hemstitching or a picot stitch sewn over the finished hem. The hem is held in place by a single row of straight stitching. The decorative stitch is considered embroidery.
Sample C has a 4 inch wide cuff hem. A strip of embroidered fabric (eyelet embroidery creating a ladder pattern) is inserted between the body of the pillowcase and the cuff hem.
Sample D has a 4 inch wide self hem. The hem is held in place by a decorative hemstitching or picot stitch. The hemstitching or picot stitch is the only stitch holding the hem. Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. In this case the decorative stitching on Pillowcase A and Pillowcase D are not considered embroidery.
In your ruling letter you suggest that all 4 styles should be classified as not containing embroidery, etc. under 6302.21.90 or 6302.31.90, HTSUS. As noted above, the decorative stitching on Style B is sewn over a finished hem and is considered embroidery. The strip of fabric in Style C is used to hold the sections together, but the embroidery on the strip is purely decorative.
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 with repacking
In Styles C and B the flat sheet, fitted sheet and pillowcases meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (flat sheets and pillowcases containing embroidery and a plain fitted sheet). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. Styles A and D do not qualify for "goods put up for retail sale" as the components of the sets are classifiable under the same subheading. Each item in those sets will be classified separately.
The applicable subheading for the retail sets (Styles C and B) made from printed fabric will be 6302.21.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem. The applicable subheading for the retail sets (Styles A and D) made from not printed fabric will be 6302.31.5020, HTSUS which provides bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped… pillowcases, other than bolster cases. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the pillowcases in Styles A and D (printed fabric) will be 6302.21.9010, HTSUS, which provides for bed linen, table 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 in Styles A and D (printed fabric) 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.
The applicable subheading for the pillowcases in Styles A and D (not printed fabric) will be 6302.31.9010, 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 and flat sheets in Styles A and D (not printed fabric) 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.
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