CLA-2-63:OT:RR:NC:N3:349
Ms. Ruby Chan
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of a sheet set from China
Dear Ms. Chan:
In your letter dated December 13, 2010 you requested a tariff classification ruling.
You will be importing a sheet set identified as Embroidered Flower Cuff Sheet Set (Sku# 3220613). The sheet set will include a flat sheet, fitted sheet and two pillowcases. A corner piece of fabric representing the hem treatment being used on the pillowcases and flat sheet was submitted with your request. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. The submitted sample features a 4-inch wide self hem that is first held in place with a fusible interlining. A decorative flower and ball design is embroidered over the fused seam completing 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. HQ 963601 of February 15, 2000 explained that a decorative stitch sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery.
The instant sample is made with a decorative stitch and a fusible tape. HQ 965033, dated July 16, 2002, concerned the classification of pillowcases that had a hem formed by a basting stitch with a row of decorative hemstitch sewn along the hem. The ruling noted that: “…the hem has been sewn first by a basting stitch and then completed with the picot stitch. A visual examination of the particular basting stitch hem reveals that it is approximately 4 stitches per inch. The regular stitch on the pillowcase is approximately 11 stitches per inch. The instant basting stitch alone would not be able to sustain repeated use and thus the decorative hemstitch serves to complete the hem. Like the sheets at issue in HQ 955576, due to its functionality, the picot stitch on the instant pillowcase does not constitute embroidery.” The fusible tape is not strong enough to hold the hem alone and the flower and ball design embroidery is required to complete the hem. Noting the similarity of the instant hem and following the reasoning in the cited rulings, the decorative stitching on the submitted sample does not constitute embroidery.
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, 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