CLA-2-63:S:N:N6:349 885602
9404.90.9020
Ms. Pamela Ervin
Expeditors International of Washington, Inc.
601 N. Nash Street
El Segundo, CA 90245
RE: The tariff classification of a fitted sheet, a crib
bumper, a dust ruffle and a comforter from China.
Dear Ms. Ervin:
In your letter dated April 22, 1993, on behalf of Noel
Joanna Inc., you requested a classification ruling.
You have submitted four samples of infant's bedding
articles, as follows: a fitted sheet with elasticized corners,
size 28" X 52"; a crib bumper, size 9" X 157"; a dust ruffle
which fits standard size cribs; and a quilted polyester fiber
fill crib comforter, size 35" X 43". All four articles have
printed "Paddington Bear" designs and are made of 50% cotton
fibers and 50% polyester fibers, by weight. Please note that
even a slight change in these weight breakdowns may affect the
classifications shown below.
The applicable subheading for the fitted sheet will be
6302.22.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for bed linen, table linen, toilet linen
and kitchen linen: other bed linen, printed: of man-made fibers:
other: sheets. The duty rate will be 13 percent ad valorem.
The crib bumper will be classifed under the provision for
other made up articles, ...: other, in subheading 6307.90.9986,
HTS. The rate of duty will be 7 percent ad valorem.
The dust ruffle will be classified under the provision
for curtains (including drapes) and interior blinds; curtain or
bed valances: other: of synthetic fibers, in subheading
6303.92.0000, HTS. The rate of duty will be 12.8 percent ad
valorem.
The comforter will be classified under the provision for
mattress supports; articles of bedding and similar furnishings
(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: of man-made fibers, in subheading
9404.90.9020, HTS. The rate of duty will be 14.5 percent ad
valorem.
The fitted sheet, dust ruffle and comforter fall within
textile category designation 666. Based upon international
textile trade agreements products of China are subject to quota
and the requirement of a visa. No textile category number is
currently assigned to merchandise classified under subheading
6307.90.9986, HTS.
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. 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 that 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 available for
inspection at your local Customs office.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport