CLA-2-63:OT:RR:NC:N3:349
Ms. Ms. Antoinette McKnight
American Shipping Company Inc.
250 Moonachie Rd., 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of a sheet set and pillowcases from India
Dear Ms. McKnight:
In your letter dated June 7, 2011 you requested a tariff classification on behalf of Welspun USA Inc.
You will be importing a sheet set (Style # WELSPUN325SATWHITECHECK) and various pillowcases (Style # SIMPLESHEM06111, Style # SIMPLEZHEM06112, Style # DOUBLENEEDLSHEM06115 and Style # TRIPLEPLEATSHEM061115). The sheet set will include a flat sheet, fitted sheet and one or two pillowcases. All of the components are made from 100 percent cotton woven fabric. The fitted sheet is plain and not printed. The flat sheet and pillowcases feature a 4 inch wide banded or cuffed hem. The fabric of the cuff is printed with a design that gives the appearance of a yarn dyed check pattern. The body of the flat sheet and the pillowcases are not printed.
All of the pillowcases are made from 100 percent cotton woven fabric. The fabric is not napped or printed. The open end of Style # SIMPLESHEM06111 has a 4-inch self hem or turned hem.
Style # SIMPLEZHEM06112 has a 4 inch wide self hem or turned hem (in this case turned to the outside). The hem on both of these styles is held with a row of single needle stitching.
Style # DOUBLENEEDLSHEM06115 has a 4 inch wide self hem or turned hem that is held by a row of double needle stitching.
Style # TRIPLEPLEATSHEM061115 contains a 4 inch wide self turned hem held with a row of single needle stitching. The fabric has been folded multiple times creating three pleats which give the appearance of piping. It does not contain piping.
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 meets 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 (printed flat sheet and pillowcases and a not printed flat 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.
The applicable subheading for all of 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 sheet set 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/.
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