CLA-2-94:OT:RR:NC:N4:463
Rebecca Cheung-Tran
Macy's Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification, country of origin, and marking of a comforter set.
Dear Ms. Cheung-Tran:
This ruling is being issued in reply to your letter dated March 7, 2024, requesting a tariff classification ruling, country of origin, and marking of a comforter set. A product description, as well as a sample comprised of a complete sham and a 1' x 1' mock-up of a comforter were provided.
The item is identified as the Border Garden Comforter Set and has no SKU. It consists of a polyester-batting filled full/queen comforter measuring approximately 96" x 94" and two non-quilted shams, each measuring approximately 20" x 28". All items are made of the same unnapped 100% cotton woven sateen fabric. They are printed with a floral design on a beige background and do not contain embroidery, lace, braid, edging, trimming, piping or applique. The sham is sewn along three sides and has an opening with an overlapping flap along the fourth side to secure a pillow.
CONSTRUCTION
PAKISTAN
CHINA
CLASSIFICATION 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 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to GRI 3(b) state at Note X that the term goods put up in sets for retail sale means goods that: (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 end users without repacking.
The ENs to the HTSUS, GRI 3(b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
You suggest that the comforter and shams should be considered a set and classified as a comforter in subheading 9404.40.1000, HTSUS. We agree.
Since the subject comforter set is 1) made up of a comforter classified in one heading of the HTSUS (9404) and two shams classified in another heading (6304), 2) used together to outfit a bed, and 3) sold together at retail without repacking, this office finds that the subject comforter set meets the terms of EN X to Rule 3(b), HTSUS, which refers to goods put up in sets for retail sale, and shall therefore be classified as if it consisted of the single material or component that imparts its essential character. In this case, the comforter imparts the essential character to the set. The comforter is more substantial than the shams, of greater manufacturing complexity, of greater bulk, of greater utility, and represent the focal point of the set. (See N303203, N143316 and N105456.)
The applicable subheading for the Border Garden Comforter Set, will be subheading 9404.40.1000, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. The general rate of duty will be 4.4% ad valorem. This office notes that prior to 2022, this comforter set would have been classified in subheading 9404.90.8020, HTSUS.
COUNTRY OF ORIGIN
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592) (URAA), enacted on December 8, 1994, provides rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published in the Federal Register on September 5, 1995, implements 334 (60 FR 46188). Section 334 of the URAA was amended by 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, 102.21 was amended (68 FR 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of 102.21.
Paragraph (c)(1) states: The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced. As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of 102.21 is inapplicable. Paragraph (c)(2) states: Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section. Paragraph (e) in its pertinent part states: The following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:
However, since the 19 CFR 102.21, Textile and Apparel Products, marking rules have not been updated to account for the reclassification of this comforter set from subheading 9404.90.8020 in previous versions of the HTSUS, to subheading 9404.40.1000 in the 2022 and subsequent versions of the HTSUS, we must apply the 19 CFR 102.21 rule corresponding to this previous classification.
HTSUS Tariff shift and /or other requirements
9404.90
Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Since subheading 9404.90.80, HTSUS, is not among the paragraph (e)(2) exceptions, the country of origin of the subject comforter set is conferred in the country where the fabric comprising it was formed. As the greige fabric was formed in Pakistan, this office finds that the comforter set is of Pakistani origin.
MARKING
Part 134 of 19 CFR implements the country of origin marking requirements of 19 U.S.C. 1304. Unless excepted by law, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
Pursuant to 19 U.S.C. 1304, the comforter sets will be marked to indicate that their country of origin is Pakistan.
You inquired whether marking the comforter sets as Product of Pakistan, Cut and Sewn in China, or Made in Pakistan, Finished in China, is acceptable. The purpose of 19 CFR 134.46 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. We find that Product of Pakistan,CutandSewninChina, or Made in Pakistan, Finished in China satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46. (See HQRL560676 dated January 5, 1998.)
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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