The tariff classification of a quilt and sham from China.

N259096 December 4, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8040 Margaret Polito Attorney At Law 83201 Old Highway, Unit 403 Islamorada, FL 33036 RE: The tariff classification of a quilt and sham from China. Dear Ms. Polito: In your letter dated November 3, 2014, on behalf of WestPoint Home LLC, you requested a tariff classification ruling. As requested, the submitted samples will be returned to you. The quilt and sham are identified with the style name “Kantha.” Both the quilt and the sham bear an identical floral design on one side that color coordinates with an identical geometric design on the other side. You state that the Kantha, quilt and sham, may be imported together as a set or imported separately. The quilt is constructed of an outer shell of 100% woven cotton fabric stuffed with 100% polyester batting. One side of the quilt features a floral design and the other side of the quilt features a geometric design in coordinating colors. A quilt stich passes through all three layers. All three layers are quilted together with quilt stitching that is placed approximately two inches and four inches apart. The sham is composed of 100% woven cotton fabric stuffed with 100% polyester batting. One side of the sham features a floral design and the other side of the sham features a geometric design in coordinating colors. A quilt stich passes through all three layers. The back of the sham has a slit in the middle to allow for insertion of a pillow. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. We find that the quilt and sham are both classified in heading 9404, HTSUS, the provision in pertinent part for “articles of bedding and similar furnishing,” and as such, we turn to GRI 6 of the GRIs to the HTSUS. GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. At the ten digit subheading level, we note that the quilt is classified in subheading 9404.90.8020, HTSUS, and the sham is classified in subheading 9404.90.8040, HTSUS. See Headquarters rulings: HQ 083523 dated April 12, 1989 and HQ H017698 dated November 30, 2007. With respect to the merchandise concerned, at the heading level, we do not have “goods put up in sets for retail sale” within the meaning of GRI 3 of the HTSUS. Nor do we have a set at the subheading level because subheading 9404.90.80, provides for both quilts and shams, although at different ten digit statistical levels. It is only between competing ten digit statistical annotations that a disparity arises. Therefore, it is our opinion that GRI 6 is not applicable in determining whether a “set” exists where the classification differences exist only at the ten digit, statistical level. Consequently, the merchandise concerned is not considered a “set” for classification purposes, resulting in the quilt and sham being classified separately, regardless if packaged and imported together. 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: 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 rate of duty will be 4.4 percent ad valorem. The applicable subheading for the sham will be 9404.90.8040, 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: Other. The rate of duty will be 4.4 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division