The tariff classification of a quilt set from China

N232842 September 17, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a quilt set from China Dear Ms. Kessler: In your letter dated August 29, 2012 you requested a tariff classification ruling. The submitted sample is identified as “The Velvet Reversible Quilt Set.” The set is comprised of a quilt and two quilted shams. One side of the quilt is made from 100 percent cotton woven printed fabric. The reverse side is made from 100 percent polyester knit pile fabric. It is stuffed with 100 percent cotton filler. Quilt stitching extends through all three layers. The quilted shams are made from the same fabrics as the quilt. One end is opened with tie string closures. A strip of the printed fabric is used as a binding on the edge of the quilt and shams. The reversible quilt will be available in full/queen (88 x 96 inches) and king (106 x 96 inches) sizes. The shams will be available in full/queen (20 x 25 inches) and king (20 x 36 inches) 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 quilt and quilted shams meet the qualifications of "goods put up in sets for retail sale." The components of the set consist of 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 quilt imparts the essential character of the set. The quilt consists of a reversible outer shell comprised of 100 percent woven cotton on one side and 100 percent knit polyester on the other side. As either fabric comprising the quilt is of a quality to act as a face fabric, neither fabric alone conveys the essential character of the quilt. Since no one fabric provides the essential character, the quilt will be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case as a quilt with an outer shell of man-made fibers. The applicable subheading for the reversible quilt 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 any material or of cellular rubber or plastics, whether or not covered: other: other: other: 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, Thomas J. Russo Director National Commodity Specialist Division