The tariff classification of a comforter set and duvet cover from China

N037932 September 22, 2008 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505; 6302.31.5050 Ms. Susan DeMasi CHF Industries, Inc. One Park Ave., 9th Floor New York, NY 10016 RE: The tariff classification of a comforter set and duvet cover from China Dear Ms. DeMasi: In your letter dated September 8, 2008 you requested a classification ruling. The submitted samples are a comforter set (Twin 2068001, Full 2068002, Queen 2068003, King 2068004 and California King 2068005) and a duvet cover (Twin 206800D1, Full/Queen 206800D3 and King 206800D4). The comforter set will be available in three different colors and contains a comforter, one or two pillow shams and bed skirt. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The comforter has a larger center panel decorated with vertical and horizontal double rows of tucks or sewn down pleats creating a checkerboard or lattice work effect. Additional box stitching is sewn to resemble quilting but only sewn to the face layer on the center panel. The comforter has a pieced contrasting color border. The pillow sham is made from 100 percent cotton woven fabric. The edges of the sham feature a flange or picture frame effect. It an overlapping flap closure on the back. The sham also contains a center face panel with the same decorative tucking and faux quilting as the comforter. The bed skirt consists of a platform section and skirt. The platform section is made from 80 percent polyester and 20 percent cotton woven fabric. The 100 percent cotton woven skirt is sewn to the platform section and it has a 15-inch drop. The duvet cover is made from 100 percent cotton woven fabric. The face of the cover also contains a center face panel with tucking and faux quilting. The back panel is a solid brown color. The edges feature a flange or picture frame effect. One side of the cover contains a button closure. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking. The comforter set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of three different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity and they are packaged for sale directly to users without repackaging. The comforter imparts the essential character of the set. The applicable subheading for the comforter set will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), 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 cotton. The duty rate will be 12.8 percent ad valorem. The applicable subheading for the duvet cover will be 6302.31.5050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The duty rate will be 20.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The comforter and duvet cover falls within textile category 362. The bed skirt and pillow sham fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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