The tariff classification of a comforter set from China

N020585 December 14, 2007 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Susan DeMasi CHF Industries One Park Avenue New York, NY 10016 RE: The tariff classification of a comforter set from China Dear Ms. DeMasi: In your letter dated December 3, 2007 you requested a classification ruling. The submitted sample, identified as “Pop Art”, is a comforter set. The set will contain a comforter, bed skirt and either one or two pillow shams. A sample of the comforter was submitted with your request. The outer shell of the comforter is made from 100 percent cotton woven printed fabric. The comforter is stuffed with a polyester batting. The bed skirt and pillow sham are made from 100 percent cotton woven fabric. The back panel of the comforter folds over and is sewn to the face panel creating a flange or picture frame effect. The edges of the pillow sham also feature a flange or picture frame effect. The set will be available in twin (CHF item number 2O6803C1BK), full (CHF item number 2O6803C2BK), queen (CHF item number 2O6803C3BK), king (CHF item number 2O6803C4BK) and California king (CHF 2O6803C5BK) sizes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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 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 imparts the essential character of the set.      The applicable subheading for the comforter set will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), 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 4.4 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 falls within textile category 362. The pillow sham 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