The tariff classification of a pillow, blanket, umbrella, earphones, eye mask and pouch from China

N209535 March 30, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6301.40.0020; 6601.91.0000; 8518.30.2000; 6307.90.9889; 4202.92.3031 Mr. Marc D. Torrence V. Alexander & Co., Inc. 22 Century Boulevard, Suite 510 Nashville, TN 37214 RE: The tariff classification of a pillow, blanket, umbrella, earphones, eye mask and pouch from China Dear Mr. Torrence: In your letter dated March 13, 2012 you requested a classification ruling on behalf of HL Operating Corporation. You will be importing travel kits. Samples of the items contained in the various kits were submitted with your request. Travel Kit 1 will contain a U-shaped pillow, blanket and umbrella. The face of the U-shaped pillow is made from 100 percent polyester knit pile fabric and the back from 94 percent polyester and 6 percent spandex knit fabric. It is stuffed with 100 percent polystyrene micro beads. The ends of the pillow may be secured with a snap closure. The blanket is made from 100 percent polyester knit fleece fabric. It measures 52 x 64 inches and the edges are finished with a blanket stitch. The textile umbrella features a telescoping metal shaft, metal ribs, and a plastic handle with a fabric wrist strap. The umbrella comes with a textile fabric carrying pouch. The items will be packaged for retail sale in a company logo box. Travel Kit 2 will contain a U-shaped pillow, blanket, earphones, an eye mask and a pouch. The U-shaped pillow and blanket will be the same as above. The textile eye mask measures approximately 7"W x 3"H. Elastic cords stretch from one end of the mask to the other to secure the mask around the head. The pouch is a drawstring bag constructed with an outer surface of 85 percent nylon and 15 percent spandex textile material. The bag has an unlined main storage compartment with a drawstring closure at one end and no additional features. It is designed to provide protection, portability, organization, and storage to personal effects during travel. The bag measures approximately 14” W x 14” H. You indicate that the items will be packaged for retail sale in a gift box. Travel Kit 3 will contain the U-shaped pillow and blanket. You state that the pillow and blanket will be packaged for retail sale in a clear poly 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 Travel Kit 1 and 2 do not qualify as "goods put up for retail sale" as the components of the set are put up for different uses. Each item in the set will be classified separately. Travel Kit 3 meets the qualifications of “goods put up for retail sale.” The blanket provides the essential character of the set. The applicable subheading for the U-shaped pillow will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The applicable subheading for the blanket and for Travel Kit 3 will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the textile umbrella will be 6601.91.0000, HTSUS, which provides for umbrellas…other: having a telescopic shaft. The rate of duty will be Free. The applicable subheading for the earphones will be 8518.30.2000, HTSUS, which provides for headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: other. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the textile eye mask will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the pouch/drawstring bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, of man-made fibers, other. The rate of duty will be 17.6 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, Thomas J. Russo Director National Commodity Specialist Division