CLA-2-63:RR:NC:N3:349 L88249
Mr. Carlos Maldonado
Norman Krieger, Inc.
921 W. Artesia Blvd.
Rancho Dominguez, CA 90220
RE: The tariff classification of a crib quilt cover set, crib bumper, pillow covers and bed canopy from China and India.
Dear Mr. Maldonado:
In your letter dated October 3, 2005 you requested a classification ruling on behalf of Custom Comfort.
You submitted five samples. Style 1 is a crib quilt cover set. The set consists of a quilt or duvet cover and pillowsham. Both items are made from 100 percent cotton woven fabric. The fabric is printed and not napped. The edges of the cover and sham are finished with a ruffle. The back of the cover has a slit opening with a 3 snap closure. It measures 37 x 51 inches. The sham features an overlapping flap side closure. It measures approximately 15 x 24 inches exclusive of the ruffle. The crib quilt cover set will be imported packed for retail sale in a clear bag.
Style 2 is a crib bumper pad. The bumper measures 10 inches in width and 106 inches in length. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. It features panels with various farmyard motif appliques. The bumper pad features tie strings used to attach the pad to the crib.
Style 3 is a decorative pillowcover. The cover is made from 100 percent cotton woven fabric. It measures 10 x 16 inches. The back of the cover features a side zipper closure. The edges are finished to create a flange or picture frame effect.
Style 4 is a quilted decorative pillowcover. The cover is made from cotton woven fabric. The face panel of the sham is comprised of a top layer, stuffing and back layer. Quilt stitching extends through all three layers. The back panel features an overlapping flap closure with tie strings. The cover measures 14 x 18 inches.
Style 5 is a decorative bed canopy. The decorative canopy is made from 85 percent nylon and 15 percent cotton woven fabric. The side panels, back panel and front panel of the item are made from a sheer fabric. The front panel can be rolled up and is held in place by means of tie-strings. The canopy is designed to drape over the back of a bed. The upper portion of the canopy is held open by means of several pieces of polyvinyl chloride tubing. The decorative canopy does not cover the entire bed and is not similar to a mosquito net. It acts as a decorative item hung at the head of a bed.
Style 1, the crib quilt cover set, meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a crib and they are packaged for sale directly to users without repacking. It is our opinion that the comforter cover is the component that gives this set its essential character.
The applicable subheading for the quilt cover set will be 6302.21.5050, 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 cotton: containing any embroidery, lace braid, edging, trimming, piping or applique work: not napped… other. The duty rate will be 20.9 percent ad valorem.
The applicable subheading for the crib bumper will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the decorative pillow cover and decorative quilted pillow cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the decorative bed canopy will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.
Although the quilt cover is classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the quilt falls within textile category designation 362. The pillowsham, decorative pillowcover, decorative quilted pillowcover fall within textile category designation 369. The decorative bed canopy falls within textile category designation 666. 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