CLA-2-63:RR:NC:TA:349 C86434
Mr. G.S. Middleton
L.L. Bean Inc.
Freeport, Maine 04033
RE: The tariff classification of a sheet set from England.
Dear Mr. Middleton:
In your letter dated April 1, 1998 you requested a tariff
classification ruling.
Item numbers CV95, CV96, CV97 and CV98 are sheet sets. The
submitted sheet set consists of a flat sheet, a fitted sheet and
two pillowcases. All of the items are made from 90 percent
cotton and 10 percent linen woven fabric. The fabric is slightly
napped on both sides. Three edges of the pillowcases are sewn
and the fourth has a slit opening. The open end has been folded
over creating a 4-1/2 inch wide hem. A strip of piping has been
inserted in the seam created by the hem. The flat sheet is
hemmed on all four sides and a row of piping has been inserted
into a seam 4 inches from the top edge. The fitted sheet has two
sides which have been completely elasticized and two sides with
hemmed edges. The pillowcases and sheets will be imported as a
set in one retail package.
The submitted 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 (decorated pillowcases,
decorated flat sheet and a plain fitted 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 decorated pillowcases and flat sheet impart the
essential character of the set.
The applicable subheading for the sheet set will be
6302.31.3020, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen: of cotton: containing any
embroidery, lace, braid, edging, trimming, piping or applique
work: napped... sheets. The rate of duty will be 19 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