CLA-2-94:RR:NC:N3:349
6304.92.0000; 6303.91.0010; 9404.90.1000
Rebecca Truitt
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a comforter, bed skirt, sheets, pillowcases, pillow shams, valances, drapes, neckrolls, decorative pillows from Pakistan
Dear Ms. Truitt:
In your letter dated February 28, 2007 you requested a classification ruling.
The submitted sample is identified as Style # 24QBLMT618, 24-piece Room in a Bag set. The set contains a comforter, bed skirt, flat sheet, fitted sheet, pillowcases, pillow shams, valances, drapes with tiebacks, neckrolls and decorative pillows. All of the items are made from 100 percent cotton woven fabric. The fabric is not printed or napped. The reversible comforter is comprised of a jacquard fabric woven with a floral design and a sateen stripe woven fabric. It is stuffed with polyester filler.
The bed skirt is comprised of a platform section and a skirt. The platform section is a plain fabric. The skirt is on three sides and has a 14.5-inch drop made from a sateen stripe fabric. The flat sheet and pillowcases feature a 4-inch wide top cuffed or banded hem made from a sateen stripe fabric. The remainder of the fabric is plain. The fitted sheet contains elasticized edges.
The standard shams are made from a sateen stripe fabric. They are sized to fit a standard pillow and measure 20 x 26 inches. The back portion of the pillow shams features a flap closure near the side. The edges are finished with a flange or picture frame effect. The Euro shams measure 26 x 26 inches and are made from a jacquard woven floral design and sateen stripe fabric.
The two valances measure 19 x 57 inches and are made from a jacquard woven fabric. The four drapes are made from a sheer fabric that has stripes. The top portion of the valances and panels are folded and sewn to create a rod pocket. The four tiebacks are made from a jacquard woven fabric. The drapes and tiebacks are considered composite goods.
The neckrolls and decorative pillows are comprised of a pillow form with a cover. The pillow form is stuffed with a polyester filler. The neckrollls measure 14.5 x 7 inches in diameter. The cover is made from a floral and sateen stripe fabric. The decorative pillows measure approximately 13 inches square. The edges of the covers have a flange effect.
In your letter you refer to Style # 24QBLMT618 as a “set”. 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; and
(c) are put up in a manner suitable for sale directly to users
without repacking
In this case the second criterion is not met and each item is classified individually.
The applicable subheading for the comforter will be 9404.90.8020, 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the bed skirt will be 6303.91.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The duty rate will be 10.3 percent ad valorem.
The applicable subheading for the pillowcases will be 6302.31.9010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the pillow shams will be 6304.92.0000, HTSUS, that 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 valances and drapes with tiebacks will be 6303.91.0010, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of cotton… window curtains (including drapes) and window valances. The rate of duty will be 10.3 percent ad valorem.
The applicable subheading for the neck rolls and decorative pillows will be 9404.90.1000, HTSUS, 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 rate of duty will be 5.3 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/.
The comforter falls within textile category 362. The sheets fall within textile category designation 361 and the pillowcases fall within textile category designation 360. The pillow shams, valances, drapes, neck rolls and decorative pillows fall within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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