The tariff classification of a comforter set from China

N117849 August 30, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Karen Spaid Children’s Group HearthSong and Magic Cabin P.O. Box 5000 Madison, VA 22727 RE: The tariff classification of a comforter set from China Dear Ms. Spaid: In your letter dated July 30, 2010 you requested a classification ruling. The submitted sample, identified as a “Monkey Mat/Blanket & Pillow Set” Item no. 6001-3A, consists of a comforter like item and a large pillow. The outer shell of the comforter is made from 100 percent polyester knit fabrics. The face fabric is a long pile knit fabric. It is stuffed with a polyester fill. Sewn to each corner are stuffed paws. One end of the comforter features a tail. This item, which you refer to as a mat/blanket, is stuffed and its intended use is more akin to a comforter. The outer shell of the pillow is made from the same 100 percent polyester knit fabrics. It is stuffed with a polyester fill. The pillow resembles the head of a monkey. The head has embroidered and appliquéd features. The comforter and pillow are packaged together for sale at time of import. 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 Item no. 6001-3A meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of two 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. In your letter you suggest classification as separate items under heading 9404.90.2000, HTSUS, for the pillow and 6301.90, HTSUS, for the mat/blanket. As the mat/blanket is stuffed it may not be considered a blanket of heading 6301 and as noted above these items are considered a retail set. The applicable subheading for the comforter set will be 9404.90.8522, 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: 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/. 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