CLA-2-94:OT:RR:NC:N3:349
Mr. Michael Pipitone
John F. Kilroy Co. Inc.
One Cross Island Plaza
Suite 203 E
Rosedale, NY 11422-1400
RE: The tariff classification of a comforter set from Pakistan
Dear Mr. Pipitone:
In your letter dated May 10, 2010 you requested a classification ruling on behalf of Jeffrey Fabrics.
The submitted sample, identified as Style # Palm Tropical, is a queen sized comforter set. The set contains a comforter, two pillowshams and a bedskirt. The comforter has a shell made from 100 percent cotton woven fabric. It is stuffed with a cotton filler. The edges are finished with a braid that has been inserted in the seam like piping. Pillow shams are made from the same woven fabric as the comforter. The sham is sewn along three sides with an opening along the fourth. The open side features a 4-button closure. The other three sides create a picture frame effect and are finished with a braid that has been inserted in the seam like piping. The bedskirt is made from 100 percent cotton woven fabric. It is composed of a plain platform section and a printed skirt or ruffle. The skirt is attached to three sides of the platform. The comforter, pillowshams and bedskirt are packaged in a plastic bag for retail sale.
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 instant items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of three 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 comforter imparts the essential character of the set.
In your letter you suggest classification of the set under subheading 9404.90.80, HTSUS, as comforters not containing embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or appliqué work. Although the braided piping measures just under the 6.35 mm limit, the piping is made from a braid and the comforter therefore contains braid.
The applicable subheading for comforter set will be 9404.90.8505, 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: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. 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,
Robert B. Swierupski
Director, National Commodity Specialist Division