CLA-2-63:RR:NC:N3:349 L86674
Ms. Michelle Tseng
Trade Am International, Inc.
6580 Jimmy Carter Boulevard
Norcross, GA 30071
RE: The tariff classification of a throw, pillows and rug from India.
Dear Ms. Tseng:
In your letter dated August 9, 2005 you requested a classification ruling.
You submitted samples of a throw, two pillows and a rug. The throw is made from 68 percent rayon, 17 percent cotton and 15 percent polyester chenille fabric. All of the edges are hemmed. A tassel is sewn to each corner. The throw measures approximately 40 x 58 inches. It has multiple uses such as a decorative accent to a room and as a loose cover for furniture.
The outer shell of the pillows is made from 68 percent rayon, 17 percent cotton and 15 percent polyester chenille fabric. They are stuffed with polyester filler. The pillows measure approximately 16 inches square. A tassel has been sewn onto each corner of the pillows.
The face of the accent rug is made from 68 percent rayon, 17 percent cotton and 15 percent polyester. It contains both chenille and other yarns. The face of the rug is comprised of a patchwork of squares and it is backed with a cotton woven fabric. The rug measures approximately 24 x 40 inches. As the rug contains chenille yarns it is considered to be of pile construction. The throw, pillows and rug are packed together in a clear vinyl bag as a gift set.
In your letter you refer to the instant item as a “gift set”. General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and
(c) are put up in a manner suitable for sale directly to users without repacking.
The throw, pillows and rug do not qualify as “goods put up for retail sale” as the components of the set are not put together to meet a particular need or carry out a specific activity. Each item in the set will be classified separately.
The applicable subheading for the throw will be 6304.99.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the pillows will be 9404.90.2000, 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.
The applicable subheading for the rug will be 5702.42.2080, HTS, which provides for carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs: other, of pile construction, made up: of man-made textile materials: other… other. The rate of duty will be Free.
The throw falls within textile category designation 666. The rug falls within textile category designation 665. The pillows fall within a subheading that is not assigned a textile category designation. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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