The tariff classification of infant’s bedding sets from Pakistan.

NY J86407 July 15, 2003 CLA-2-94:RR:NC:TA:349 J86407 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Eric S. Limbert Dolly Inc. 320 North Fourth Street Tipp City, OH 45371-0228 RE: The tariff classification of infant’s bedding sets from Pakistan. Dear Mr. Limbert: In your letter dated June 24, 2003 you requested a classification ruling. The instant samples, referred to as 0002-Cuddly Noah, 0033-Classic Beary Tales, 0078-Beary Goodnight and 0080-Star Light Star Bright, are infant’s bedding sets. The 5-piece interactive crib sets (0002-Cuddly Noah and 0078-Beary Goodnight) consist a comforter, fitted sheet, headboard bumper, a 3-sided bumper and a crib ruffle. The 4-piece sets (0002-Cuddly Noah and 0033-Classic Beary Tales) consist of a comforter, fitted sheet, headboard bumper and 3-sided bumper. The outer shell of all the comforters is made from 55 percent cotton and 45 percent polyester printed woven fabric. They are stuffed with polyester filler. The comforters measure 32 x 42 inches. The fitted sheets for all the sets are made from 52 percent polyester and 48 percent cotton woven printed fabric. These fitted sheets are elasticized at both ends and are designed to fit a 28 x 52-inch crib mattress. The dust ruffles are composed of a plain platform and a printed skirt. The platform is made from made from 52 percent polyester and 48 percent cotton woven fabric. The skirt portion is made from 55 percent cotton and 45 percent polyester woven fabric. The outer shell of the headboard bumpers and 3-sided bumpers are made from 55 percent cotton and 45 percent polyester woven fabric. They are stuffed with polyester filler. The bumper has several textile tie strings to secure it to the crib. The headboards have four tie strings and the edges of the oval portion are finished with a ruffle. The front portion features a combination of 3-dimensional stuffed figures of bears, animals and half moon. The components of the sets are packed together in a vinyl bag for retail sale. As requested the samples are being returned. The crib sets meet 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 sets. The applicable tariff provision for the infant sets will be 9404.90.8020, 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 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 classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The comforters fall within textile category designation 362. The fitted sheets fall within textile category designation 666. The dust ruffles fall within textile category designation 369. Based upon international textile trade agreements the sheets in category designation 666 from Pakistan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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