The tariff classification of a bedding set from China

N114899 August 3, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of a bedding set from China Dear Mr. Spoto: In your letter dated July 8, 2010 you requested a classification ruling on behalf of Retro USA Inc. The submitted sample, identified as Style Chandon, is a 5-piece twin size bedding set. The set will consist of a comforter, bedskirt, pllowsham and two pillows. The outer shell of the comforter is made from 100 percent polyester woven fabric. It is stuffed with a 100 percent cotton fill. The face side fabric is printed. Quilt stitching extends through all three layers. The edges are finished with a self fabric binding or capping. The bedskirt is composed of a plain platform section and a printed skirt or ruffle. The platform section and skirt are made from polyester woven fabric. The 14.5-inch drop skirt is attached to three sides of the platform. The sham is made from polyester woven fabric. The face panel fabric is printed. The face panel is stuffed with a cotton fill and quilted. The back panel is plain. The sham features an overlapping flap closure. The outer shell of the pillows is made from 100 percent polyester woven fabric. They are both filled with a polyester fill. Both pillows contain a quilted face panel. One pillow measures 12 x 18 inches and the other 16-inches square. The comforter set will also be available in 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 without 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