CLA-2-94:RR:NC:TA:349 J80354
Mr. Thomas L. Frank
B. Walter & Company, Inc.
P.O. Box 278
Wabash, Indiana 46992-0278
RE: The tariff classification of a pillow set from China.
Dear Mr. Frank:
In your letter dated January 21, 2003 you requested a classification ruling on behalf of Plaid Pockets, Inc.
The submitted samples, identified as “Cozy Doze”, are a pillow set. The set is comprised of a pillow (pillow form with a removable cover) and a blanket. The cover is made from 100 percent cotton woven fabric. The back of the covers have an opening with a hook and loop type closure. One cover is stylized to resemble a basketball. The second cover is stylized to resemble a ladybug. Both pillow covers have a handle sewn to one end. The outer shell of the pillow form is made from woven fabric. It is stuffed with a polyester filler. The basketball pillow measures approximately 12 x13 inches and the ladybug is approximately 11 x 12 inches. The blanket is made from 100 percent cotton knit fabric. The blanket measures 36 x 45 inches and the edges are finished with an overcast stitch. When not in use the blanket is folded and stored in the pillow. This product is intended to be used for children’s naptime. It is packed for retail sale at time of importation.
In your letter you suggest classification under subheading 6307.90.9889. That subheading is a basket provision providing for other made up articles. Blankets and pillows are specifically provided for in headings 6301 and 9404, HTS. 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 “Cozy Doze” will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem.
The components of the set fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.
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 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division