The tariff classification of a quilt and shams from China.

N299486 August 10, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Elvira Eslava-Benson Customs Compliance Manager Keeco LLC 30736 Wiegman Road Hayward, CA 94544 RE: The tariff classification of a quilt and shams from China. Dear Ms. Eslava-Benson: In your letter dated July 18, 2018, you requested a tariff classification ruling. Description and sample were provided. The merchandise in question consist of a quilt and two pillow shams, packaged together in a bucket, having cellophane wrapping and tied with a ribbon. The quilt and pillow shams are constructed of an outer shell of 100% woven cotton fabric stuffed with 100% cotton fill. The quilt is reversible. The pillow shams have a zippered opening and closure in which to stuff a pillow inside. The top design of the quilt and shams are blue with white flower petals having a taupe center and the reverse design of the quilt and shams are a solid beige color. A quilt stich passes through all three layers of the quilt and shams. All three layers of the quilt and shams are stitched together, with quilt stitching in a floral-medallion pattern. We also note that the cotton fabric bucket is in the same fabric as the quilt and shams, and has two rope handles for ease of carrying. In N283722 dated March 3, 2017, this office answered the question of whether a fabric bag is classified as part of a set or should the fabric bag and its contents be separately classified. We cited the United States Court of International Trade, Estee Lauder, Inc., v. United States, Slip Op. – 12 – 1, Court No. 07-00217, dated January 3, 2012, as providing direction to the set-container conundrum. The Court stated: “The statute itself provides the reasonable solution to the set-container conundrum. GRI 3 (b) provides that a set is classified according to the heading of the good that provides its essential character. If a set container provides the set with its essential character, then the entire set should be classified under the heading for the container. If not, then the set should be classified according to that other item that provides the essential character. Employing the traditional essential character analysis, i.e., reviewing “the nature of the [good], its bulk, quantity, weight or value, or by the role of the constituent [good] in relation to the use of the goods,” resolves the issue.” In its analysis, the Court further found that nothing in the statute required a set container to be closely fitted to its contents or that an entire line of products should be categorically prevented from being classified as sets simply because their container is reusable. To this degree, we observe a difference in the Estee Lauder case, specifically the condition of the container being too large, as compared to the bucket of the merchandise concerned being closely fitted to the comforter and shams contained within. Even with noting the differences in the containers of Estee Lauder and the merchandise concerned, a tightly fitted container is not a defensible line of reasoning for determining the essential character of a set to be its container. To reiterate, the statute itself provides the reasonable solution to the set-container conundrum. Consistent with the Court in Estee Lauder, the [issue] is not whether the bag is separately classifiable from that of the comforter and shams, but rather which one of the contents (the comforter, the shams or the drawstring fabric bag) impart the essential character to the set. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to the HTSUS, General Rules of Interpretation (GRI), at GRI 3 (b), X, provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the GRIs. We find that the merchandise concerned meets the first requirement of the ENs at GRI 3 (b), X, HTSUS, because the cotton quilt and cotton shams are classified in subheading 9404.90.8020, HTSUS, while the cotton fabric bucket is classified in 6307.90.9889 – satisfying the two or more heading requirement. In addition the merchandise concerned meets the second requirement, because the quilt and shams contained within the bucket are put up together for purposes of coordinated bedding. Finally, the merchandise concerned will be packaged together ready for retail sale suitable for direct purchase, without repacking of its contents. Accordingly, the merchandise concerned is a set for tariff purposes with the essential character of the set imparted by the 100% cotton fabric quilt. The applicable subheading for the quilt and shams packaged together as a set 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% 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division