The tariff classification of a comforter set from Pakistan.

NY H81568 June 14, 2001 CLA-2-94:RR:NC:TA:349 H81568 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Monika Munro Profreight Brokers, Inc. 177-25 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a comforter set from Pakistan. Dear Ms. Munro: In your letter dated May 14, 2001 you requested a classification ruling on behalf of Textile Unlimited, Ltd. You submitted a sample of a twin sized "bed in a bag" bedding set. The set consists of a comforter, pillow shams, bed skirt, flat sheet, fitted sheet and pillowcases. The outer shell of the comforter is stated to be made from 50 percent polyester and 50 percent cotton woven fabric. It is stuffed with a polyester filler. One side of the comforter and the ruffled edge contain embroidery. Both the pillow shams and bed skirt are stated to be made from 50 percent polyester and 50 percent cotton woven fabric. The back portion of the pillow shams feature an overlapping flap closure. The edges of the sham are finished with a ruffle that contains embroidery. The bed skirt is white in color and is designed to hang over the edge of a box spring on three sides. The approximately 13.5 inch skirt is finished with an embroidered ruffle. The flat sheet, fitted sheet and pillowcase are stated to be made from 55 percent polyester and 45 percent cotton woven fabric. One end of the pillowcase is open and the edge is finished with a ruffle that contains embroidery. The two ends of the fitted sheet are elasticized and the sides are hemmed. A 4-inch wide piece of self-fabric is sewn to one edge of the flat sheet creating a ruffle. This ruffle contains embroidery. Due to the fact the comforter, pillow sham and bed skirt are to be constructed of a 50/50 blend of fibers, they are classified using Section XI Note 2(A), Subheading Note 2(A) and in the case of the comforter, Additional U.S. Rules of Interpretation 1(d) of the Harmonized Tariff Schedule of the U.S. (HTS). 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, pillow sham and bed skirt 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. The submitted "bed in a bag" set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the set. The applicable tariff provision for the “bed in a bag” set will be 9404.90.8522, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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 rate of duty will be 13.3 percent ad valorem. Although imported as a set the individual components are subject to textile category numbers as if they were classified separately. The comforter, pillow shams, bed ruffle, fitted sheet, flat sheet and pillowcases fall within textile category designation 666. Based upon international textile trade agreements products of Pakistan are subject to the requirement of a visa. The pillowcases and sheets are subject to quota restrictions. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division