CLA-2-63:RR:NC:N3:349
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a bed in a bag set from China
Dear Mr. Yokopenic:
In your letter dated April 1, 2013 you requested a classification ruling.
The submitted sample, referred to as a Bed Ensemble Item # 222901, is a king sized bed in a bag set. It consists of a comforter, body pillow, 2 pillow shams, 2 pillowcases and a combination flat sheet, fitted sheet and bed skirt. The shell of the comforter is made from 100 percent polyester fabrics. The fabric is cut and sewn to create stripes. It is stuffed with a polyester fill. The body pillow is comprised of a pillow form and a polyester cover. The pillow shams are made from polyester fabric. They feature an overlapping flap closure on the back. The pillowcases are made from cotton fabric with a polyester cuff effect. They have an opening on the long side with an interior flap closure. The last item is a one-piece bed system that is a combination flat sheet, fitted sheet and bed skirt. The flat sheet and top of the fitted sheet are made from 100 percent cotton fabric. The bed skirt has a 27-inch drop. The elasticized side panels of the fitted sheet (pocket), the skirt and the cuff of the flat sheet are made from polyester fabrics.
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;
(c) are put up in a manner suitable for sale directly to users without repacking
The components of the bed ensemble consist of different articles that are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity and they are packaged for sale directly to users without repackaging. The comforter imparts the essential character of the set.
The applicable subheading for the comforter set will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: other: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 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,
Thomas J. Russo
Director
National Commodity Specialist Division