The tariff classification of comforter sets from India and China.

 N303203 March 19, 2019 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Sandra Tovar, LCHB CST, Inc. 500 Lanier Avenue West Suite 901 Fayetteville, GA 30214 RE: The tariff classification of comforter sets from India and China. Dear Ms. Tovar: In your letter dated February 20, 2019, you requested a tariff classification ruling on behalf of your client, Revman International. Descriptive literature and samples were provided. Revman style number USHSA51096514, the “Tidewater,” is a queen size comforter with two shams packaged together and sold in a 100% cotton woven bag. The comforter is made of 100% cotton woven fabric stuffed with 100% polyester fill and the matching shams are made of 100% cotton woven fabric. Revman style number USHSA51092852, the “Oakdale,” is a full/queen size comforter with two shams packaged together and sold in a 100% cotton drawstring bag. The comforter is made of 100% yarn-dyed cotton woven fabric stuffed with 100% polyester fill and the matching shams are made of 100% cotton woven fabric. Revman style number USHSA512794, the “Nautica,” is a twin/XL size comforter with one standard sham packaged together and sold in a 100% cotton woven bag. The comforter is made of 100% cotton woven fabric stuffed with 100% polyester fill and the matching sham is made of 100% cotton woven fabric. Based on the information provided for each comforter set, you propose classification in subheading 9404.90.8020, Harmonized Tariff Schedule of the United States, (HTSUS). The “Tidewater,” “Oakdale,” and “Nautica” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [comforter, shams, and fabric bag]; (b) consist of products or articles put together to meet a particular need or carry out a specific activity [coordinated bedding]; and (c) are put up in a manner suitable for sale directly to users without repacking, therefore, the bedding items will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the comforters impart the essential character. The comforters are more substantial than the shams and fabric bags and represent the focal point of the sets. The applicable subheading for the “Tidewater,” the “Oakdale,” and the “Nautica,” packaged together as sets will be 9404.90.8020, 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 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division