The tariff classification of a comforter cover set from China.

NY M85889 September 13, 2006 CLA-2-63:RR:NC:N3:349 M85889 CATEGORY: Classification TARIFF NO.: 6302.31.5050 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a comforter cover set from China. Dear Ms. Malina: In your letter dated August 21, 2006 you requested a classification ruling. The submitted sample is a comforter cover set (Style 183432 –Twin, Style 183433 – Double, Style 183434 – Queen, Style 183435 – King and Style 183436 – Cal King). The set is comprised of a comforter cover, bed skirt and two shams. All of the items are made from 100 percent cotton woven fabric The fabric is not printed or napped. Three of the edges of the comforter cover are sewn and the fourth has a partial opening with a 10-button closure. The face of the cover contains a large center contrasting colored panel. The finished seam along the center panel contains satin embroidery. The back portion of the pillow shams features an overlapping flap closure. The edges are finished to create a flange or picture frame effect. The bed skirt consists of a skirt portion and platform section. The 15-inch skirt is attached to three sides of the platform. All of the items are retailed packaged in a vinyl bag for retail sale at time of import. The General Rule of Interpretation (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 that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUS 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 repackaging. The instant items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of three different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity and they are packaged for sale directly to users without repackaging. The comforter cover imparts the essential character of the set. The applicable subheading for the comforter cover set will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The comforter cover falls within textile category 362. The pillow shams and bed skirt fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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