CLA-2-63:RR:NC:TA:349 C82983
Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 204A
Hoffman Estates, Illinois 60179
RE: The tariff classification of a flat sheet, fitted sheet and
a pillowcase set from Italy.
Dear Ms. Smith:
In your letter dated December 22, 1997 you requested a
tariff classification ruling.
The instant pre-production samples are a flat sheet, fitted
sheet and a pillowcase. All three items are made from 100
percent cotton flannel fabric and will be imported packed for
retail sale. The fabric is slightly brushed and printed with a
floral design. The top and bottom edges of the pillowcase are
sewn. Both the left and right side edges of the pillowcase are
scalloped and finished with a zigzag stitching commonly referred
to as a satin stitch. The stitching finishes the raw side edges
of the pillowcase. The back portion of one side edge has a slit
opening with a flap which may be used to enclose the pillow once
inserted. The top edge of the flat sheet is scalloped and
finished with the same satin stitch as the pillowcase. Two sides
of the fitted sheet are hemmed. The other two sides have a piece
of elastic sewn into the edge forming fitted corner pockets. In
your letter you indicate that these items will be made in twin,
full, queen, king and California queen size. All sets, with the
exception of the twin size set will include two pillowcases. As
requested, the submitted samples are being returned.
Although a satin stitch is commonly recognized as an
embroidery stitch, Headquarters Ruling Letter (HQ) 955576 dated
June 1, 1994 noted that the function or purpose of the stitching
is a fundamental part of the definition of embroidery. In that
letter it was ruled that a similar satin stitched scalloped edge
was not embroidery for tariff purposes as the stitching was
functional and completed the item. The submitted sheet set does
not meet the qualifications of "goods put up in sets for retail
sale." The set is put together to meet a particular need or
carry out a specific activity and the components are packed for
sale directly to users without repacking, however, the sheets and
pillowcases are classifiable within the same subheading.
The applicable subheading for the sheets will be
6302.21.7020, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen, printed: of cotton: other:
napped... sheets. The rate of duty will be 5.6 percent ad
valorem.
The applicable subheading for the pillowcase will be
6302.21.7010, HTS, which provides for bed linen, table linen,
toilet linen and kitchen linen: other bed linen, printed: of
cotton: other: napped... pillowcases, other than bolster cases.
The rate of duty will be 5.6 percent ad valorem.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division