Base
B877701997-08-13New YorkClassification

The tariff classification of a an infant's crib set from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a an infant's crib set from China.

Ruling Text

NY B87770 August 13, 1997 CLA-2-94:RR:NC:TA:349 B87770 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Teresa Wolven Expeditors International of Washington, Inc. 601 North Nash Street Los Angeles, California 90245 RE: The tariff classification of a an infant's crib set from China. Dear Ms. Wolven: In your letter dated July 16, 1997 you requested a classification ruling on behalf of Noel Joanna. The instant crib set, identified in your letter as "Farm Friends 3-piece Crib Set", consists of a comforter, crib bumper and a fitted sheet. All three articles are made of 50 percent cotton and 50 percent polyester woven fabric. The comforter and crib bumper contain a filler. All three items are packaged together for retail sale as a set. Due to the fact the comforter, crib bumper and the fitted sheet are to be constructed of a 50/50 blend of fibers, they are classified on the basis of Additional U.S. Rules of Interpretation 1(d) and Section XI Note 2(A) of the classification principles. Please note, even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The comforter, crib set and fitted sheet may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. As requested the three piece crib set is being returned to you. The crib set meets the criterion for "goods put up in sets for retail sale" as defined in the Explanatory Notes to General Rule of Interpretation 3(b). The comforter imparts essential character of the set. The applicable subheading for the crib set will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTS), 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: with outer shell of man-made fibers. The duty rate will be 14 percent ad valorem. Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The comforter and fitted sheet fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division