The tariff classification of a bed in a bag ensemble from Pakistan

NY H87600 February 22, 2002 CLA-2-94:RR:NC:TA:349 H87600 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York. NY 10016 RE: The tariff classification of a bed in a bag ensemble from Pakistan Dear Ms. Abustan: In your letter dated January 5, 2002, received by this office on February 5, 2002, you requested a classification ruling. You submitted a representative sample of a "bed in a bag ensemble". The bedding set consists of a comforter, pillow shams, bed ruffle, flat sheet, fitted sheet and pillowcases. The outer shell of the comforter is stated to be made from 65 percent cotton and 35 percent polyester woven fabric. It is stuffed with a polyester filler. The comforter is quilted through all three layers. Both the pillow shams and bed ruffle are stated to be made from 65 percent cotton and 35 percent polyester woven fabric. The back portion of the pillow shams feature an overlapping flap closure and the edges are finished with a flange or picture frame effect. The bed ruffle or bed skirt is designed to hang over the edge of a box spring on three sides. The skirt has an approximately 14-inch drop. The flat sheet, fitted sheet and pillowcases are stated to be made from 60 percent polyester and 40 percent cotton woven fabric. The pillowcases are folded and sewn leaving one end open. The fitted sheet is elasticized at the top and bottom. The flat sheet is hemmed on all four sides. All of the components of this set are packed in a zippered vinyl bag. The submitted "bed in a bag ensemble" 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 together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the set. The applicable tariff provision for the “bed in a bag ensemble” will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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, eiderdowns, comforters and similar articles. The rate of duty will be 4.5 percent ad valorem. Although imported as a set the individual components are subject to textile category numbers as if they were classified separately. The comforter falls within textile category designation 362. The pillow shams and bed ruffle fall within textile category designation 369. The fitted sheet, flat sheet and pillowcases fall within textile category designation 666. Based upon international textile trade agreements sheets and pillowcases from Pakistan falling in textile category 666 are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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, National Commodity Specialist Division