The tariff classification of a comforter and pillow set fromChina

NY 851842 May 04, 1990 CLA-2-95:S:N:N3D:225-851842 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. M. Barry Levy Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, New York 10004 RE: The tariff classification of a comforter and pillow set from China Dear Mr. Levy: In your letter dated April 20, 1990 you requested a tariff classification ruling on behalf of your client Noel Joanna, Inc. The merchandise, Cuddle My Dolly Comforter & Pillow Set, consists of a pillow measuring approximately eight inches by ten inches including the two inch trim and a comforter measuring 24 inches by 18 inches including the two inch trim. The items have the same fabric decorated with teddy bears, hearts and alphabetical characters and are imported retail packaged together. As you correctly noted, the Explanatory Notes to the Harmonized System for Heading 9503 identifies doll furniture and bedding as toys. However, the fact that these items are retail packaged together does not mean they qualify for the toy set provision. They lack the necessary interdependency as each can fulfill its function without the other. The applicable subheading for the Cuddle My Dolly Comforter & Pillow Set will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced- size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other: Other. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport