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The tariff classification of a sofa bed cover set from Portugal.
Issued May 23, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I81528 (May 23, 2002)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
GRI rules applied: GRI 3, GRI 3(b)
Product description
The submitted sample, article 0003-2591 “Beddinge” Sofa Bed Cover, consists of a slipcover, two pillow covers and two pillow inserts. The outer shell of the slipcover and pillow covers is made from cotton woven fabric. The items are stuffed with a layer of polyester that is backed with a non-woven fabric. Quilt stitching extends through all three layers. The outer shell of the pillow inserts is made from a non-woven fabric. They are stuffed with a polyester filler. The pillow covers, which measure approximately 18 inches square, are sewn on three sides with a zipper closure along the fourth. These items will be packed together for retail sale at time of import. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and (c) are put up in a manner suitable for sale directly to users without repacking. The subject items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repacking. It is our opinion that the slipcover is the component that gives the set its essential character.
CBP rationale
The applicable subheading for the slipcover set will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY I81528 May 23, 2002 CLA-2-63:RR:NC:TA:349 I81528 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Susan D. Klingbeil Ikea Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a sofa bed cover set from Portugal. Dear Ms. Klingbeil: In your letter dated May 6, 2002 you requested a tariff classification ruling. The submitted sample, article 0003-2591 “Beddinge” Sofa Bed Cover, consists of a slipcover, two pillow covers and two pillow inserts. The outer shell of the slipcover and pillow covers is made from cotton woven fabric. The items are stuffed with a layer of polyester that is backed with a non-woven fabric. Quilt stitching extends through all three layers. The outer shell of the pillow inserts is made from a non-woven fabric. They are stuffed with a polyester filler. The pillow covers, which measure approximately 18 inches square, are sewn on three sides with a zipper closure along the fourth. These items will be packed together for retail sale at time of import. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and (c) are put up in a manner suitable for sale directly to users without repacking. The subject items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repacking. It is our opinion that the slipcover is the component that gives the set its essential character. The applicable subheading for the slipcover set will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.5 percent ad valorem. 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
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