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NY L82994




May 5, 2005

CLA-2-63:RR:NC:N3:349 L82994

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5050; 6304.92.0000; 6302.31.5020

Mr. Joel G. McClure
Restoration Hardware
15 Koch Road, Suite J
Corte Madera, CA 94925

RE: The tariff classification of duvet covers, shams and sheet sets from Italy.

Dear Mr. McClure:

In your letter dated March 18, 2005, received by this office on April 11,2005 you requested a classification ruling.

You submitted a sample of a European size pillow sham to represent the “Piped Sateen Top of Bed Collection” and a pillowcase to represent the “ Double Satin Stitch” sheet set. The pillow sham is made from 100 percent cotton woven fabric. The sham measures 26 inches square and has an overlapping flap closure on the back. The face of the sham has an overlay along the outer edge. It contains a row of satin stitch embroidery that has been sewn over a finished seam. You have also indicated that a separately imported duvet cover will be made from the same fabric and will contain the same features as the sham. The sham will be imported in standard and Euro sizes while the duvet cover will be in queen and king sizes.

The “Double Satin Stitch” set consists of a flat sheet, fitted sheet and two pillowcases. The instant pillowcase is made from 100 percent cotton woven fabric. Two sides of the pillowcase are sewn and the fourth features a slit opening. The hem at the open end contains a row of satin stitching over the finished hem and an additional row of satin stitching. The hem on the flat sheet will be finished in the same manner as the pillowcase. The fitted sheet will be plain. The rows of satin stitching on the pillowcase and flat sheet are considered embroidery.

   The “Double Satin Stitch” 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 (pillowcases containing embroidery, flat sheet containing embroidery 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 components impart the essential character of the set.     

The applicable subheading for the sheet set will be 6302.31.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 20.9 percent ad valorem.

The applicable subheading for the duvet cover will be 6302.31.5050, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: not napped other. The duty rate will be 20.9 percent ad valorem.

The applicable subheading for the pillow sham will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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