The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a comforter set from Mexico; Article 509

NY 804080 November 23, 1994 CLA-2-94:S:N:N6:349 804080 CATEGORY: Classification TARIFF NO.: 9404.90.9022 Mr. Vito A. Pipitone John F. Kilroy Co., Inc. One World Trade Center Suite 1569 New York, NY 10048 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a comforter set from Mexico; Article 509 Dear Mr. Pipitone: In your letter dated November 8, 1994, on behalf of CHF Industries Inc., you requested a ruling on the status of a comforter set from Mexico under the NAFTA. You have submitted a full size comforter set which consists of a comforter, dust ruffle and two pillow shams. All four items are made from a printed 70 percent polyester and 30 percent cotton woven fabric. The quilted comforter contains a 100 percent polyester fiberfill. All components of the set, except the plastic zipper bags, originate in either the United States or Mexico. The plastic zipper bags which are used as the packing for retail sale are products of China. The printed fabric is woven in the United States and shipped to Mexico where it is cut and sewn to form the components of the set. The country of origin for the comforter, dust ruffle and shams is Mexico. The submitted set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of three different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed together in a zippered plastic bag for sale directly to users without repacking. The comforter imparts the essential character of the set. The plastic zipper bags are of the kind normally used for packing such sets and are classified with the set. The applicable tariff provision for the comforter set will be 9404.90.9022, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishings (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 general rate of duty will be 14.5 percent ad valorem. Packaging materials and containers for retail sale are covered by HTSUSA General Note 12(j) which states that "Packaging materials and containers in which a good is packaged for retail sale shall, if classified with the good, be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (t) of this note,... " The comforter set, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 12.3 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport