CLA-2-63:RR:NC:TA:349 E89383
Ms. Leigh Smith
US JHI Corporation
8612 Fairway Place
Middleton, Wisconsin 53562
RE: The tariff classification of a bumper pad, comforter, soft headboard, fitted sheet and bed skirt from China.
Dear Ms. Smith:
In your letter dated October 27, 1999 you requested a classification ruling.
The instant samples, described as a “KT948 Farm Crib Set”, consists of a bumper pad, comforter, soft headboard, fitted sheet and a bed skirt. One side of the bumper pad (KT948 BP) is made from 100 percent cotton woven fabric. This "farm checked" fabric is printed with a check pattern that incorporates sheep and clover in the design. The reverse side is made from 65 percent polyester and 35 percent cotton woven fabric. This side is solid yellow in color. It features tie strings used to attach the pad to the crib. It also has piping and a ruffle.
A sample of the comforter (KT948C) was not submitted. You indicate that the comforter is reversible. One side is made from the "farm checked" 100 percent cotton woven fabric and the other side from a 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester filler. It will include piping. The comforter will measure 30 x 40 inches.
The soft headboard (KT948S) is dome shaped and has tie strings used to attach the item to the headboard of a crib. One side is made from the "farm checked" 100 percent cotton woven fabric and the other side from a 65 percent polyester and 35 percent cotton woven fabric. The top and side edges have a sewn in ruffle and piping. The front panel contains a sheep and clover embroidered and appliqued design.
The fitted sheet (KT948F) is made to fit crib-sized mattresses. You state that the production fabric will be a 65 percent polyester and 35 percent cotton woven fabric. It will be solid yellow in color. The fitted sheet has two sides that have been completely elasticized and two sides with hemmed edges.
The bed skirt (KT948B) is comprised of a platform section with a ruffle sewn along the edges. The platform section is made from 65 percent polyester and 35 percent cotton woven fabric. The ruffle or skirt is made from the "farm checked" 100 percent cotton woven fabric. You have indicated that all of these items may be imported as a set packed for retail sale or they may be imported individually packed.
The applicable subheading for the Farm Crib Set imported packed for retail sale will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTS), 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 13.6 percent ad valorem.
The applicable subheading for the bumper pad and the soft headboard will be 9403.90.8080, HTS, which provides for other furniture and parts thereof: parts: other: other, other. The rate of duty will be free.
The applicable subheading for the comforter will be 9404.90.8522, HTS, 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 13.6 percent ad valorem.
The applicable subheading for the fitted sheet will be 6302.32.2040, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other… sheets: not napped. The duty rate will be 12.2 percent ad valorem.
The applicable subheading for the bed skirt will be 6303.91.0000, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton. The duty rate will be 11 percent ad valorem.
Even when the "Farm Crib Set" is classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The comforter and the fitted sheet fall within textile category designation 666. The bed skirt falls within category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7078. If you have any questions regarding the bumper pad and soft headboard, contact National Import Specialist Larry Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division