The tariff classification of a bedding set from China

N173335 July 21, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Mr. Rick Musser WLI Customs Service 808 Burlway Road, Suite 8 Burlingame, CA 94010 RE: The tariff classification of a bedding set from China Dear Mr. Musser: In your letter dated June 24, 2011 you requested a classification ruling on behalf of Skip Hop Inc. The submitted sample is a bedding set (Mod Dot). The set consists of a reversible comforter, bumper, crib sheet and reversible crib skirt. The top layer of the outer shell of the comforter is made from 100 percent cotton printed woven sateen fabric. The bottom layer of the outer shell is made from 100 percent polyester knit pile fabric. It is filled with a polyester fiberfill. It is spot quilted through all three layers. A 4.5 millimeter wide corded piping is inserted in the edge seam. The crib sheet is made from 100 percent cotton printed woven fabric. The fitted sheet has elasticized sides. The crib skirt is made from 100 percent cotton. It is comprised of a plain platform with a drop skirt. The skirt has a 15 inch drop and is made from 2 pieces of woven fabric. The reversible crib skirt uses the same fabric as the top surface of the comforter on one side and a similar color to the back of the comforter on the other. The bumper measures 160 inches in length by 10 inches in height. It is made from the same fabric as the top of the comforter with matching color accents to the back of the comforter. Corded piping is inserted in the edge seam. All of the items are packaged together for retail sale in a polyvinyl 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 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. In your letter, you suggest classification of the bedding set under subheading 9404.90.8020, HTSUS, as a cotton comforter. However, the comforter consists of a reversible outer shell. As either fabric comprising the comforter is of a quality to act as a face fabric, neither fabric alone conveys the essential character of the comforter. Since no one fabric provides the essential character, the comforter will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case as a comforter with an outer shell of man-made fibers. The applicable subheading for the bedding 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