The tariff classification of a quilt set from China

N309826 March 9, 2020 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.8522; 9903.88.16 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Road, Suite #205 Monterey Park, CA 91754 RE: The tariff classification of a quilt set from China Dear Ms. Awana: In your letter dated January 30, 2020, you requested a tariff classification ruling on behalf of your client, Beauty Star Inc. A sample accompanied your letter. The sample will be returned to you. The sample, described as a “3 Pc Borrego Blanket Set,” consists of a queen size quilt and two pillowcases. The quilt is constructed in three layers: a plush knit face fabric, a layer of nonwoven batting and a sherpa fleece bottom fabric. The three layers are sewn together around all four sides. Additionally, the three pieces are held together by quilt stitching in a rectangular shape, rounded corners, that runs approximately 8 inches from the edge of the quilt. Three rows of stitches run lengthwise, approximately 16 inches apart, within the rectangular inner stitching. The quilt measures approximately 83 x 86 inches. The two standard size pillowcases are made of 100 percent polyester and are sewn on three sides. The fourth side is left open with a five inch overlapping flap closure to cover the end of a pillow. The quilt and pillow cases are folded together and wrapped with a 2 ½ inch woven ribbon. The ribbon is inserted into slots on a header card to identify the product and its contents. 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: consist of at least two different articles which are prima facie, classifiable in different headings; 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. In this case, all three criteria are met, so the items qualify as a set. The quilt imparts the essential character of this set. The applicable subheading for the “3 Pc Borrego Blanket Set,” as described herein, are provided for in 9404.90.8522, 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 (666).” The rate of duty will be 12.8% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.16, in addition to subheading 9404.90.8522, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 seth.mazze@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division