The tariff classification of a comforter set from China

N087720 December 17, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Ms. Lucy Hu Future Textiles, Inc. 182 Ridge Rd, Suite H Dayton, NJ 08810 RE: The tariff classification of a comforter set from China Dear Ms.Hu: In your letter you requested a classification ruling. The submitted sample is a comforter set. The set will consist of a comforter and one or two pillows. The outer shell of the comforter is made from 100 percent polyester woven fabric filled with a down and feather blend (minimum 75 percent down). Box quilting extends through all three layers. Piping is inserted in the edge seams. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is filled with a 95 percent feather and 5 percent down blend. Piping is inserted in the edge seam. The comforter and pillows are imported as a set in twin, full/queen and king sizes. 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 imparts the essential character of the set. The applicable subheading for the comforter set will be 9404.90.8522, 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 springs or stuffed or internally 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 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