CLA-94-:RR:NC:TA:349 J84323
Ms. Dana N. Mobely
JC Penny Purchasing Corp.
P.O. Box 10001
Dallas, Texas 75301
RE: The tariff classification of a pillow set from China.
Dear Ms. Mobely:
In your letter dated April 25, 2003 you requested a classification ruling.
The submitted sample, identified as Nap Pals JCPPC lot number 328-0118, is a pillow set. The set consists of a pillow, blanket and security blanket. The outer shell of the pillow is made from polyester knit pile fabric. It is stuffed with a polyester filler. The back portion of the pillow features a zipper closure. The pillow is stylized to resemble a bear’s face. It has a handle and stuffed bear ears sewn to the edge. The circular pillow measures approximately 19 inches in diameter.
The blanket, referred to in your letter as a mat, is made from 100 percent polyester knit pile fabric. One side of the blanket is brushed creating a low pile. The edges are finished with a strip of knit fabric. The rectangular blanket measures 25 x 43 inches.
The security blanket, referred to in your letter as a small bear head, is made from the same fabric as the blanket and pillow. Sewn to the center of this item is a stuffed bear head and arms. The security blanket measures 11 inches square. When not in use the both blankets are folded and stored in the pillow. These items are packed for retail sale at time of importation.
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 and the item qualifies as a set. The pillow imparts the essential character of the set.
The applicable subheading for the pillow set will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to visa or quota requirements.
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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division