CLA 2-94:OT:RR:NC:N4:463
Thiago V. Castro
Jojo Designs, LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: Classification of two Mod Elephant bedding sets made in China
Dear Mr. Castro:
This is in reply to your letter dated March 10, 2022, requesting a tariff classification ruling for two Mod Elephant bedding sets. Illustrative literature, product descriptions, web links and samples were provided.
Per the provided information, you are requesting a tariff classification ruling on an 11-piece Mod Elephant bedding set and a smaller 4-piece Mod Elephant bedding set. The 11-piece bedding set consists of the following: a crib comforter, a fitted crib sheet, a crib skirt, a decorative pillow, a toy bag, a diaper stacker, 2 window valances, and 3 wall hangings. The 4-piece bedding set consists of only the following: a crib comforter, a fitted crib sheet, a crib skirt, and a diaper stacker. You state that all articles are made in China. See image below:
Mod Elephant Bedding Set (Items in picture are not necessarily part of set.)
Brief descriptions of the articles that make up the 11-piece and the 4-piece bedding sets follow:
The comforter has a 100% cotton woven fabric front and back and is stuffed with 100% polyester fiberfill batting. The front of the comforter depicts a gray elephant with green and blue water droplets spraying out of its trunk, a small bird perched upon the elephant, and numerous small leaves. The elephant, bird, and water droplets are appliques, and the leaves are embroidery or applique and embroidery. The back of the comforter and a 3-inch border around the front have a printed geometric green diamond design on a white background. The comforter measures 45 x 36 inches.
The fitted sheet is made from 100% polyester woven microsuede fabric. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The fabric is slightly napped.
The crib skirt is made from 100% cotton woven fabric and a 100% polyester microsuede pieced 1-inch strip of fabric. The skirt portion includes an elephant applique and an embroidered leaf pattern and has a pleat in the center of each side and at the two ends.
The decorative pillow is made from a 100% cotton white woven fabric front and a 100% cotton fabric back with a green diamond print. It is bordered in a grey piping and measures 10 x 10 inches.
The toy bag is made from 100% cotton woven fabric and features front and back panels. The complete two-panel, half-moon-shaped article measures 24 x 13 inches and has a full opening. The front panel is lined with a 100% cotton woven fabric and is stuffed with 100% polyester fiberfill. The bag features an embroidered leaf design on the front panel and two fabric straps.
The diaper stacker is made from 100% cotton woven fabrics and features a bottom panel, two side panels, two back panels, and three front panels. The complete eight-panel, pyramidal-shaped stacker measures 15 x 20 inches. It has a slit opening in the front that extends lengthwise from the middle, and a cardboard base. The rounded turquoise and white checkered fabric on the front and back panels are stuffed with 100% polyester fiberfill, sewn and trimmed with a gray 100% polyester woven binding. The stacker features an embroidered leaf design on the front left panel and two fabric ties for hanging.
The 2 valances are made from 100% cotton woven printed fabric. They feature a double tunneled rod pocket at the top. Each valance measures approximately 15 x 54 inches.
The 3 wall hangings are made from 100% cotton woven fabric with a nonwoven batting core. Two wall hangings have appliques applied: one with leaves and the other with the elephant motif that appears on the crib skirt. One wall hanging is embroidered with the leaf pattern that appears on the crib skirt. Each wall hanging is approximately 10 x 10 inches and is hung on the wall with an attached ½-inch x 13-inch fabric hanger.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that “[f]or the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
In correspondence, you referred to the subject articles as an 11-piece set and a 4-piece set, and requested that they be classified as sets. The articles meet GRI 3(b) set criteria (a), that is, they “consist of at least two different articles which are, prima facie, classifiable in different headings,” and GRI 3(b) set criteria (c), that is, they “are put up in a manner suitable for sale directly to users without repacking.” However, although the subject articles are intended for use in a baby’s room, they do not meet GRI 3(b) set criteria (b), that is, they do not “consist of products or articles put together to meet a particular need or carry out a specific activity.” Since the subject merchandise fails to meet all three GRI 3(b) set criteria, each article must be classified separately.
The applicable subheading for the crib comforter will be 9404.40.9005, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” The general rate of duty will be 12.8% ad valorem.
The applicable subheading for the fitted sheet will be 6302.32.2030, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man-made fibers: Other: Sheets: Napped.” The general rate of duty will be 11.4% ad valorem.
The applicable subheading for the crib skirt will be 6303.91.0020, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of cotton: Other.” The general rate of duty will be 10.3% ad valorem.
The applicable subheading for the decorative pillow will be 9404.90.1000, 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% ad valorem.
The applicable subheading for the diaper stacker and the toy bag will be 6307.90.9891, HTSUS, which provides for “[o]ther made up textile articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7% ad valorem.
The applicable subheading for the valances 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 general rate of duty will be 10.3% ad valorem.
The applicable subheading for the wall hangings will be 6304.92.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton.” The general rate of duty will be 6.3% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.32.2030 and 9404.40.9005 HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6303.91.0010, 6303.91.0020, 6304.92.0000, 6307.90.9891, and 9404.90.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6303.91.0010, 6303.91.0020, 6304.92.0000, 6307.90.9891, and 9404.90.1000, HTSUS, listed above.
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 https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division