United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N016040 - NY N016167 > NY N016131

Previous Ruling Next Ruling
NY N016131




September 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5020

Deepak Mehrotra
CMN International
43 Quail Court, Suite 111
Walnut Creek, CA 94596

RE: The tariff classification of a sheet set from India and China

Dear Mr. Mehrotra:

In your letter dated August 16, 2007 you requested a classification ruling.

You will be importing sheet sets. The set will contain a flat sheet, fitted sheet and two pillowcases. A sample of the pillowcase (400 TC) was submitted with your request. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The pillowcase is sewn on two sides with a slit opening along the third. The hem treatment at the open end of the pillowcase features a 12-13 stitch per inch single needle stitch, an appliqué overlay and “hemstitching” or “picot stitch.” You indicate that the stitching at the hem, other than the hemstitching, are basting stitches. Those rows of single needle stitching are approximately 12-13 stitches per inch and are not considered basting stitches. As one row of hemstitch (or picot) is sewn over a finished hem held by a single row of straight stitching it is considered embroidery. The overlaid strip of fabric is considered an appliqué and the decorative hemstitching along the bottom edge is embroidery. The top hem on the flat sheet will be finished in the same manner.

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 with repacking

 The flat sheet, fitted sheet and pillowcases meet 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 plus an applique, flat sheet containing embroidery plus an appliqué 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 applicable subheading for the sheet set will be 6302.31.5020, 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: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped sheets. The duty rate will be 20.9 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 360. The flat and fitted sheet fall within textile category designation 361. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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,

Previous Ruling Next Ruling

See also: