CLA-2-94:OT:RR:NC:N3:349
Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a bedding set from China
Dear Ms. Kay:
In your letter dated May 15, 2013 you requested a tariff classification ruling.
The submitted sample is a mockup of a bedding set. The set consists of a comforter, sheet set (flat sheet, fitted sheet, pillowcase), pillow sham, decorative pillow and a vinyl and textile bag. The top layer of the comforter is made from a 100 percent polyester knit pile printed fabric. The back layer is made from a 100 percent polyester woven plain fabric. It is stuffed with a polyester fill. Quilt stitching extends through all three layers. The comforter will be available in twin and full sizes.
The flat sheet, fitted sheet and pillowcase are made from 100 percent polyester woven fabric. The fabric is printed and not napped. The flat sheet is hemmed on all four sides. The fitted sheet has elasticized corners. The sheets will be imported in twin and full sizes. The pillowcase is sewn on three sides with an opening on the fourth. It will be available in a 20 x 30 inch size.
The pillow sham is made from two fabrics sewn together along the edges. One side is made from 100 polyester knit printed fabric while the reverse side is made from 100 percent polyester woven fabric. The back portion of the sham features an overlapping flap closure. The sham will be available in a 26 x 20 inch size.
The outer shell of the decorative pillow is made from 100 percent polyester knit fabric. It is stuffed with a polyester fill. One side of the pillow has embroidered and appliqued features of a cartoon character. It will vary in size from 12 x 12 inches to 12 x 14 inches. You note that all of the items will be printed with various characters and logos.
The item identified as a vinyl bag – toy box is a domestic storage bag. The bottom portion and sides/gussets of are made from a polypropylene non-woven fabric. The sides/gussets are reinforced with a 2.5 inch cardboard. The edges contain wire piping. The top portion of the bag is made from a clear plastic. It has a full zipper closure and side handles. The bag will measure either 24 x 18 x 7 inches or 24 x 18 x 8 inches.
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 comforter, flat sheet, fitted sheet, pillowcase, pillow sham, decorative pillow and storage bag do not qualify as “goods put up for retail sale” as the storage bag has a different use. Each item in the set will be classified separately.
The applicable subheading for the comforter will be 9404.90.8522, 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: other: with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.
The applicable subheading for the pillowcase will be 6302.22.2010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… pillowcases. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.22.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the pillow sham will be 6304.91.0040, 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 5.8 percent ad valorem.
The applicable subheading for the decorative pillow will be 9404.90.2000, HTSUS, which provides for 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 domestic storage bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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