CLA-2 CO:R:C:G 085001 CMR
James A. Geraghty, Esq.
Donohue & Donohue
Suite 111
26 Broadway
New York, New York 10004
RE: Tariff classification of down comforters and comforter covers
Dear Mr. Geraghty:
This ruling is in response to your letters of June 29, 1989, and
September 6, 1989. We regret that you did not receive a copy of HRL
083990 of June 13, 1989, which should have accompanied HRL 084136,
issued to you on June 19, 1989. We have enclosed a copy of HRL
083990.
In your letters, you requested clarification of the classi-
fication of the comforters and comforter covers if imported together.
In your initial letter of March 13, 1989, you expressed the opinion
that the comforter covers should be classified under heading
9404.90.80, HTSUSA, whether imported with the comforters or imported
separately. HRL 084136 adequately explains why this is not the case.
If the comforters and comforter covers are imported separately,
they are separately classified as indicated in HRL 084136. The
comforter covers are classified in subheading 6302.31.1060, HTSUSA,
textile category 362, dutiable at 23.8 percent ad valorem. The
comforters are classified in subheading 9404.90.8000, HTSUSA, textile
category 362, dutiable at 5 percent ad valorem.
-2-
If the comforters and comforter covers are imported together, we
must decide whether they meet the requirements for consideration as
composite goods or goods put up in sets for retail sale. The Explan-
atory Notes, which are the official interpretation of the HTSUS at
the international level, provide:
For purposes of this Rule [3(b)], composite goods made up of
different components shall be taken to mean not only those in
which the components are attached to each other to form a
practically inseparable whole but also those with separable
components, provided these components are adapted one to the
other and are mutually complementary and that together they form
a whole which would not normally be offered for sale in separate
parts.
The comforters and comforter covers clearly do not fall within the
definition of composite goods given in the Explanatory Notes because
they are normally offered for sale in separate parts.
In order to be classified as sets, the comforters and comforter
covers must be classifiable in different headings (which they are);
be put together to meet a particular need or carry out a specific
activity (which they do -- bedding); and be put up in a manner
suitable for sale directly to users without repacking.
Provided the comforters and comforter covers meet the last
requirement listed above, they would be classifiable as sets. As
sets, classification is based on the component in the set which
imparts the essential character. In these sets, the role of the
comforter in relation to the use of the goods is the more significant
of the two components. Accordingly, it is the comforter which gives
the set its essential character.
Therefore, comforters and comforter covers imported as sets are
classified in subheading 9404.90.8000, HTSUSA, textile category 362,
dutiable at 5 percent ad valorem.
All applicable visa and quota requirements apply for textile
articles which are classified as parts of a set. Therefore,
classification of the comforters and comforter covers as a set, when
imported as such, does not effect the visa and quota requirements
applicable to each separately.
-3-
The designated textile and apparel category may be subdivided
into parts. If so, the visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
updated weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins