The tariff classification of a comforter, pillowsham, pillows, towels, blanket, rug and laundry bag from China

N095738 March 16, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522; 6304.93.0000; 9404.90.2000; 6302.60.0020 6301.40.0020; 5703.90.0000; 6307.90.9889 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a comforter, pillowsham, pillows, towels, blanket, rug and laundry bag from China Dear Ms. Moore: In your letter dated February 17, 2010 you requested a classification ruling on behalf of Ericyan II Inc. The submitted sample is referred to as a 9 piece – Bed Bundle Set and “a complete room set in one bag.” It consists of a reversible comforter, pillow sham, two pillows, two towels, blanket, rug and laundry bag. The outer shell comforter is made from polyester woven fabric. It is stuffed with a polyester fill. Quilt stitching extends through all three layers. One side of the comforter is printed and the other plain. The pillow sham is made from 100 percent polyester woven fabric. It features a 3 button side closure. The outer shell of the pillows is made from polyester woven fabric. It is stuffed with a polyester filler. They measure 14 inches square. The towels are made from 100 percent cotton terry fabric. All of the edges are finished and they measure 25 x 46 inches. The item identified as a “soft throw” is considered a blanket. The blanket is made from 100 percent polyester knit fleece fabric. It measures 50 x 60 inches. The rug is of tufted construction. It is made from cotton yarns. The face of the rug is sheared. The back of the rug has an anti-slip treatment. The laundry bag is made from 100 percent cotton woven fabric. It is closed on three sides. The open top features a drawstring closure. The bag will also be made from 100 percent polyester fabric. 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 submitted reversible comforter, pillow sham, pillows, towels, blanket, rug and laundry bag do not qualify as "goods put up for retail sale" as the components of the set are put up for different uses. Each item in the set will be classified separately. The applicable subheading for the reversible comforter 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. The applicable subheading for the pillow sham will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. The applicable subheading for the pillows will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The applicable subheading for the towels will be 6302.60.0020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen, of terry toweling or similar terry fabrics, of cotton... other. The duty rate will be 9.1 percent ad valorem. The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the rug will be 5703.90.0000, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other textile materials. The duty rate will be 3.8 percent ad valorem. The applicable subheading for the laundry bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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