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NY M84647




July 14, 2006

CLA-2-63:RR:NC:N3:349 M84647

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9010; 6302.31.9020

Marla Hammouche
Linen Source
540 Hangar Court
Tampa, FL 33634

RE: The tariff classification of sheet sets from India.

Dear Ms. Hammouche:

In your letter dated June 20, 2006 you requested a classification ruling.

You will be importing item UAU01 a sheet set and item UAU35 a pair of pillowcases ( standard or king size). The sheet set will consist of a flat sheet, fitted sheet and one or two pillowcases. All of the items will be made from 100 percent cotton woven fabric. The fabric is not printed or napped. A section of bed linen which represents the top hem treatment on the flat sheet and the hem at the open end of the pillowcase was submitted with your request. The four-inch hem is finished with a zigzag stitch that is sewn to form a scalloped look. The decorative zigzag stitch is the only stitch holding the hem. The fitted sheet will not be decorated.

Headquarters Ruling Letter (HQ) 955576, dated June 1, 1994, noted that if the decorative stitching was required to complete the hem, it was functional and therefore did not constitute embroidery. HQ 963601 of February 15, 2000 explained that a decorative stitch sewn over a completed hem (made with a straight stitch) is not functional and would be considered embroidery.

 In the instant case even though the zigzag stitching forming a scalloped look is decorative in nature it is required to complete the hem of the pillowcase and flat sheet. The pillowcase and sheet will be classified as not containing any embroidery.

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; (c) are put up in a manner suitable for sale directly to users without repacking.

The flat sheet, fitted sheet and pillowcase do not qualify as “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 pillowcases will be 6302.31.9010, 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: not napped pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for the flat and fitted sheets will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 6.7 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/.

The pillowcases fall within textile category designation 360. The sheets fall within textile category designation 361. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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