The tariff classification of comforter sets from China

N063706 June 18, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8505 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Rd., Suite # 205 Monterey Park, CA 91754 RE: The tariff classification of comforter sets from China Dear Mr. Awana: In your letter dated June 4, 2009 you requested a classification ruling on behalf of Increase Trading Inc. The submitted samples, identified as Style # Z047A and ABA (Z001), are comforter sets. Both sets contain a comforter and two quilted pillow shams. Style Z047A has a shell made from 100 percent cotton woven fabric. It is stuffed with 70 percent cotton and 30 percent polyester filler. The edges are finished with a self fabric binding or capping. It has scalloped edges on all four sides. The king size comforter measures 90 x 98 inches. Quilt stitching extends through all three layers. The central panel is made up of multiple quilted squares. The stitching is very elaborate and detailed and is considered embroidery for Customs purposes. The matching pillow shams are made from the same fabrics as the comforter. They feature a quilted face panel and a zippered opening on the back. Style ABA (Z001) is a king size comforter that measures 90 x 102 inches. The printed face panel is made from 100 percent cotton woven fabric. The back panel is made from 100 percent polyester woven fabric. It is stuffed with 70 percent cotton and 30 percent polyester filler. Quilt stitching extends through all three layers. It has scalloped edges on all four sides. The edges are finished with a self fabric binding or capping. The matching pillow shams are made from the same fabrics as the comforter. They feature a quilted face panel and an overlapping flap closure on the back. 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 with repacking The instant items meet 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 in both styles imparts the essential character of the set. The applicable subheading for Style ABA (Z001) will be 9404.90.8020, 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: 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 4.4 percent ad valorem. The applicable subheading for Style Z047A will be 9404.90.8505, 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. 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/. 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