The tariff classification of a quilted coverlet, quilted pillow shams and tote bag from India

N056072 April 10, 2009 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8040; 4202.92.1500 Martha De Castro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a quilted coverlet, quilted pillow shams and tote bag from India Dear Ms. De Castro: In your letter dated March 30, 2009 you requested a classification ruling. The submitted sample, referred to as Tie-dye quilted coverlet set, consists of a quilted coverlet, quilted shams pillow shams and tote bag. It will be available in a twin size (in pink –Sku#16531324 and in blue Sku#16531235) and a full/queen size (in pink Sku#16531332 and in blue Sku#16531278). The quilted coverlet is made from 100 percent cotton woven fabric with a polyester filler. The fabric features a tie dye print. The back is a solid color. Quilt stitching extends through all three layers of the coverlet. The quilted shams are made from the same fabric as the quilt. The face panel of the shams is stuffed and quilted. Three edges are finished and the fourth contains a European side closure. The shams are sized to fit standard bed pillows. The final item is a tote bag constructed with an outer surface of 100% cotton textile material.  It is designed to provide storage, organization, protection and portability to personal effects during travel.  It has a textile-lined interior storage compartment with no additional features.  The bag also has an open top and double shoulder straps.  It measures approximately 15.5” (W) x 16” (H) x 9” (D). In your letter you refer to the submitted samples as a set. 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 without repacking. In this instance the second criterion is not met since the items in this set are designed to carry out different activities. Therefore, the items are not classifiable as a set and each item is classified individually. The applicable subheading for the quilt 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: 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 duty rate will be 4.4 percent ad valorem. The applicable subheading for the quilted pillow shams will be 9404.90.8040, 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 applique work… other. The duty rate will be 4.4 percent ad valorem. The applicable subheading for tote bag will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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/. 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