The tariff classification of a fitted sheet, a crib bumper, a dust ruffle and a comforter from China.
Issued May 10, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9986, 9404.90.9020, 6303.92.0000, 6302.22.2020
Product description
You have submitted four samples of infant's bedding articles, as follows: a fitted sheet with elasticized corners, size 28" X 52"; a crib bumper, size 9" X 157"; a dust ruffle which fits standard size cribs; and a quilted polyester fiber fill crib comforter, size 35" X 43". All four articles have printed "Paddington Bear" designs and are made of 50% cotton fibers and 50% polyester fibers, by weight. Please note that even a slight change in these weight breakdowns may affect the classifications shown below.
CBP rationale
The applicable subheading for the fitted sheet will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets.
Full text
NY 885602 May 10, 1993 CLA-2-63:S:N:N6:349 885602 CATEGORY: Classification TARIFF NO.: 6302.22.2020; 6307.90.9986; 6303.92.0000; 9404.90.9020 Ms. Pamela Ervin Expeditors International of Washington, Inc. 601 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of a fitted sheet, a crib bumper, a dust ruffle and a comforter from China. Dear Ms. Ervin: In your letter dated April 22, 1993, on behalf of Noel Joanna Inc., you requested a classification ruling. You have submitted four samples of infant's bedding articles, as follows: a fitted sheet with elasticized corners, size 28" X 52"; a crib bumper, size 9" X 157"; a dust ruffle which fits standard size cribs; and a quilted polyester fiber fill crib comforter, size 35" X 43". All four articles have printed "Paddington Bear" designs and are made of 50% cotton fibers and 50% polyester fibers, by weight. Please note that even a slight change in these weight breakdowns may affect the classifications shown below. The applicable subheading for the fitted sheet will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets. The duty rate will be 13 percent ad valorem. The crib bumper will be classifed under the provision for other made up articles, ...: other, in subheading 6307.90.9986, HTS. The rate of duty will be 7 percent ad valorem. The dust ruffle will be classified under the provision for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers, in subheading 6303.92.0000, HTS. The rate of duty will be 12.8 percent ad valorem. The comforter will be classified under the provision for mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles: of man-made fibers, in subheading 9404.90.9020, HTS. The rate of duty will be 14.5 percent ad valorem. The fitted sheet, dust ruffle and comforter fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. No textile category number is currently assigned to merchandise classified under subheading 6307.90.9986, HTS. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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
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