The tariff classification of a toddler’s bed set from China

N020616 December 18, 2007 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8522 Ms. Patricia Choo Itocho International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a toddler’s bed set from China Dear Ms. Choo: In your letter dated December 3, 2007 you requested a classification ruling. You submitted a sample of a toddler’s bed set. The set consists of a flat sheet, fitted sheet, pillowcase and a quilted bed cover. The quilted bed cover, which is considered a quilt, has an outer shell that is made from either 100 percent polyester, 90 percent polyester and 10 percent cotton or 60 percent cotton and 40 percent polyester woven fabric. It has rounded corners and a banded or capped edge. The reversible quilt is filled with polyester batting and quilted through all three layers. The sheets and pillowcase will be made from the same printed fabric as the shell of the quilt. None of the items contain any embroidery, lace, braid, edging, trimming, piping or appliqué work. The items are sized to fit a toddler size bed or crib mattress. The set is packaged in a vinyl bag. 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; (c) are put up in a manner suitable for sale directly to users with repacking The toddler’s bed 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, 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 bed set made from chief weight cotton fabric 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 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 appliqué work… quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.4 percent ad valorem. The applicable subheading for the bed set made from chief weight polyester fabric will be 9404.90.8522, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 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 chief weight cotton quilt falls within textile category 362 and the pillowcase and sheets fall within categories 360 and 361. The chief weight polyester quilt, sheets and pillowcase fall within category 666. 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. 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