CLA-2-63:OT:RR:NC:N3:349
Mr. Rick Musser
WLI Customs Service
808 Burlway Road, Suite 8
Burlingame, CA 94010
RE: The tariff classification of a fitted sheet, crib skirt, blanket and pramsack/baby bunting from China
Dear Mr. Musser:
In your letter dated September 14, 2011 you requested a tariff classification ruling on behalf of Skip Hop Inc.
The submitted sample is identified as “MOD DOT complete sheet 4-pc set.” It is comprised of a fitted sheet, crib skirt, blanket and pramsack/baby bunting. The crib size sheet is made from 100 percent cotton woven fabric. The fabric is printed and not napped. It is elasticized at the ends and contains piping in the seams.
The crib skirt is comprised of a platform section and a skirt. The platform section is made from 55 percent cotton and 45 percent polyester woven fabric. The skirt is made from 55 percent linen and 45 percent cotton woven fabric. The skirt is lined with the platform section material. The skirt features a 15.5 inch drop and is sewn to all four sides of the platform section.
The nursery blanket is made from two fabrics sewn along the edges. One side is made from 100 percent cotton printed knit fabric and the other is made from 100 percent knit pile fabric. The knit fabric is printed while the pile fabric is plain.
The item described, as a “sleeveless wearable blanket,” is more accurately a sleeveless pramsack or baby bunting. The submitted sample, manufactured from 100 percent polyester fleece fabric, is a full length, sleeveless, one piece garment, which zips together from the lower edge, which is sewn together, to below the round neckline.
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
The “MOD DOT complete sheet 4-pc set” does not qualify for "goods put up for retail sale" as the components of the set are not put up together to meet a particular need or carry out a specific activity. The pramsack/baby bunting has numerous uses outside of the crib. Therefore each item in the set will be classified separately.
The applicable subheading for the fitted sheet will be 6302.21.3020, Harmonized Tariff Schedule of the United States (HTSUS), 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 appliqué work…napped… sheets.
The applicable subheading for the crib skirt will be 6303.99.0060, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of other textile materials… other, other. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the pramsack/baby bunting will be 6111.20.6070, HTSUS, which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other: other, other. The rate of duty will be 8.1 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/.
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