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The tariff classification of an infant crib set from China.
Issued October 25, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 890796 (October 25, 1993)
Tariff classification
HTS codes: 9404.90.8010
Headings: 9404
Product description
You submitted a crib set consisting of a quilt, bumper, and fitted sheet. All three items are printed with a baby dinosaur design and are made of a woven blend of 60 percent cotton and 40 percent polyester fabric. The quilt and bumper are filled with a polyester filler. The quilt measures 30 inches by 40 inches, the bumper 9 inches by 157, and the sheet 28 inches by 52 inches. The bumper has six textile tie strings to secure it to the crib and the sheet has elasticized corners. It is packaged together in a plastic bag for retail sale. As requested the sample is being returned. The submitted 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. They are put up together to meet a particular need or carry out a specific activity (in this case making up an infant's crib), and they are packed for sale directly to users without repacking. The quilt imparts the essential character of the set.
CBP rationale
The applicable subheading for the crib set will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdown, 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: of cotton, not containing any embroidery, lace, braid, edging,trimming, piping exceeding 6.
Full text
NY 890796 October 25, 1993 CLA-2-94:S:N:N6:349 890796 CATEGORY: Classification TARIFF NO.: 9404.90.8010 Mr. Justin Graham Expeditors International of Washington, Inc. 601 N. Nash Street El Segundo, California 90245 RE: The tariff classification of an infant crib set from China. Dear Mr. Graham: In your letter dated September 24, 1993, on behalf of Noel Joanna, Inc. you requested a classification ruling. You submitted a crib set consisting of a quilt, bumper, and fitted sheet. All three items are printed with a baby dinosaur design and are made of a woven blend of 60 percent cotton and 40 percent polyester fabric. The quilt and bumper are filled with a polyester filler. The quilt measures 30 inches by 40 inches, the bumper 9 inches by 157, and the sheet 28 inches by 52 inches. The bumper has six textile tie strings to secure it to the crib and the sheet has elasticized corners. It is packaged together in a plastic bag for retail sale. As requested the sample is being returned. The submitted 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. They are put up together to meet a particular need or carry out a specific activity (in this case making up an infant's crib), and they are packed for sale directly to users without repacking. The quilt imparts the essential character of the set. The applicable subheading for the crib set will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdown, 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: of cotton, not containing any embroidery, lace, braid, edging,trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdown, comforters and similar articles. The duty rate will be 5 percent ad valorem. Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the quilt falls within textile category designation 362 and the sheet under textile category designation 361. Based upon international textile trade agreements, products of China are subject to visa and quota requirements. The bumper would be separately classified in a subheading that is not currently assigned a textile category number. The designated textile and apparel category 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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Quilt and pillow sham ensemble; heading 6304; heading 9404; Explanatory Notes to headings 6403 and 9404; GRI 3(b); EN (VIII) to GRI 3(b); EN (X) to GRI 3(b); set; essential character; GRI 6; HRLs 084873 and 951902; textile items in a set are subject to textile category numbers as if they were separately classified; Federal Register, Vol. 54, No. 163, August 24, 1989, p. 35223
The tariff classification of a comforter and mattresspad/underblanket from Australia.
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