CLA-2-63:OT:RR:NC:N3:349
Ms. Antoinette McKnight
American Shipping Company Inc.
250 Moonachie Rd, 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of a sheet set from India
Dear Ms. McKnight:
In your letter dated September 28, 2009 you requested a tariff classification ruling on behalf of Welspun USA Inc.
The submitted sample is a sheet set referred to as style # KMARTJS400QSS. The sheet set includes a flat sheet, fitted sheet and two pillowcases. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The top hem of the flat sheet and the open end of the pillowcases have a 4-inch wide self hem that is held with a single row of straight stitching. The hem also has two rows of sewn down pleats or tucks. The instant hem treatment does not contain any embroidery, lace, braid, edging, trimming, piping or appliqué work.
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
The sheet set does not qualify for "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.
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 flat and fitted sheet will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet 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