The tariff classification of a bed in a bag set from Pakistan

NY H89609 April 18, 2002 CLA-2-94:RR:NC:TA:349 H89609 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Mohammad Jabbar ZAS Corporation 505 Northern Blvd., Suite 202 Great Neck, NY 11021 RE: The tariff classification of a bed in a bag set from Pakistan Dear Mr. Jabbar: In your letter dated March 20, 2002 you requested a classification ruling. You submitted a sample of a "bed in a bag" set referred to as Style 400. The bedding set consists of a comforter, pillow shams, bed skirt, a printed sheet set and a dyed sheet set. Each sheet set contains a flat sheet, fitted sheet and two pillowcases. The outer shell of the comforter is stated to be made from 60 percent cotton and 40 percent polyester woven fabric. It is stuffed with a polyester filler. The comforter is quilted through all three layers. Both the pillow shams and bed skirt are stated to be made from 70 percent polyester and 30 percent cotton woven fabric. The back portion of the pillow shams feature an overlapping flap closure and the edges are finished with a flange or picture frame effect. The bed skirt or bed ruffle is designed to hang over the edge of a box spring on three sides. The skirt has an approximately 14.5-inch drop. The sheet sets are stated to be made from 60 percent polyester and 40 percent cotton woven fabric. One set is made from a printed fabric and the other set is dyed a solid color. The pillowcases are folded and sewn leaving one end open. The fitted sheets are elasticized at the top and bottom. The flat sheets are hemmed on all four sides. The comforter and the sheet sets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. All of the components of this set are packed in a zippered vinyl bag. 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 Style 400 “bed in a bag” set will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.5 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 falls within textile category designation 362. The pillow shams, bed skirt, fitted sheets, flat sheets and pillowcases fall within textile category designation 666. Based upon international textile trade agreements sheets and pillowcases from Pakistan falling in textile category 666 are subject to quota and the requirement of a visa. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division