CLA-2-63:RR:NC:TA:349 H81258
6302.32.1040
Mr. Sam Elmeceery
Universal Trade Services
149 Sawmill Lakes Blvd.
Ponte Vedra Beach, FL 32082
RE: The tariff classification of various sheet sets from Indonesia.
Dear Mr. Elmeceery:
In your letter dated May 7, 2001, received by this office on May 18, 2001, you requested a classification ruling.
The merchandise at issue, identified as Article nos. 1, 2, 3, 4 and 5, are sheet sets. Samples of four representative pillowcases and one flat sheet were submitted. The sheet sets will consist of a flat sheet, fitted sheet and one or two pillowcases. Article nos.1 and 3 are made from 100 percent cotton woven fabric. The sheets and pillowcases in Article no. 1 are made from a solid color and do not contain any embroidery. The hem of the pillowcase in article no.3 is finished with an additional strip of fabric that features an embroidered floral design. The hem of the article no. 3 flat sheet is finished in the same manner as the pillowcase. The fitted sheets in article nos. 1 and 3 do not contain any embroidery.
Article nos. 2, 4 and 5 are made from 50 percent cotton and 50 percent polyester woven fabric. The sheets and pillowcases in article no. 2 and 5 are made from a solid color and do not contain any embroidery. The hem of the pillowcase in article no. 4 is finished with an additional strip of fabric that features an embroidered floral design. The hem of the article no. 4 flat sheet is finished in the same manner as the pillowcase. The fitted sheets in article nos. 2, 4, 5 do not contain any embroidery. Please note, due to the fact that the sheets and pillowcases in article nos. 2, 4 and 5 will be constructed of a 50/50 blend of fibers, they are classified using Section XI Subheading Note 2(A) and Section Note 2(A). The sheets and pillowcases will be classified as if they consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The sheets and pillowcases may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time. As requested the samples are being returned.
General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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 repackaging.
The sheets and pillowcases in Article nos. 3 and 4 meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. Article nos. 1, 2 and 5 do not qualify as “goods put up in sets for retail sale” as they fall within the same subheading. They will be classified as if imported separately.
The applicable subheading for the pillowcases in Article no. 1 will be 6302.31.9010, 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: other: not napped… pillowcases, other than bolster cases. The duty rate will be 7 percent ad valorem.
The applicable subheading for the sheets in Article no. 1 will be 6302.31.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 7 percent ad valorem.
The applicable subheading for the Article no. 3 sheet set will be 6302.31.5020, 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: not napped… sheets. The duty rate will be 21.8 percent ad valorem.
The applicable subheading for the pillowcases in Articles no. 2 and 5 will be 6302.32.2020, HTS, which provides for of man-made fibers: other… pillowcases, other than bolster cases: not napped. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the sheets in Articles no. 2 and 5 will be 6302.32.2040, HTS, which provides for of man-made fibers: other… sheets: not napped. The rate of duty will be 11.9 percent ad valorem.
The applicable subheading for the Article no. 4 sheet set will be 6302.32.1040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work… sheets: not napped. The rate of duty will be 15.5 percent ad valorem.
Although classified as a set, the pillowcases and sheets are subject to textile category numbers as if they were classified separately. The pillowcases in Article nos. 1 and 3 fall within category designation 360. The sheets in Article nos. 1 and 3 fall within category designation 361. The pillowcases and sheets in Article nos. 2, 4 and 5 fall within category designation 666. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division