CLA-2-63:OT:RR:NC:N3:349
Ms. Antoinette McKnight
The American Companies
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 December 24, 2012 you requested a tariff classification ruling on behalf of Welspun USA Inc.
The submitted sample is a 100 percent cotton satin woven sheet set referred to as SKU# queenset. It consists of a flat sheet, fitted sheet and two pillowcases. The set which is also referred to as a “reversible print” has a printed design on one side and a peach finish on the other. This finish creates a slightly raised fibrous surface. All of the hems in this set are faced hems. The components are designed to be reversible and allow the consumer to use the set with either the printed or the napped side as the exposed surface. The top panel of the fitted sheet is made from the napped and printed satin fabric while the elasticized side panels are made from a plain woven printed fabric.
Although referred to as a set it does not meet the definitions of a retail set. 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 retail set (pillowcases, flat sheet and fitted sheet) 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 pillowcase will be 6302.21.7010, 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: napped… pillowcases, other than bolster cases. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the flat sheet and fitted sheet will be 6302.21.7020, 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: napped… sheets, other than bolster cases. The rate of duty will be 2.5 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,
Thomas J. Russo
Director
National Commodity Specialist Division