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NY 886812




June 23, 1993

CLA-2-94:S:N:N6:349 886812

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8010

Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a comforter set from Canada.

Dear Ms. Williams:

In your letter dated May 26, 1993, on behalf of Beco Industries Ltd. you requested a tariff classification ruling.

You submitted a king size comforter set consisting of a comforter, a bed ruffle, and two shams. All three items will be made of 80 percent cotton and 20 percent polyester woven fabric. The comforter contains a 100 percent polyester filler. It is reversible with one side printed in a floral pattern and the other in a stripe pattern.

The two shams are printed in a floral pattern and with a 5 inch ruffle sewn onto the edge. The back has an overlapping flap style opening to accommodate the insertion of a pillow.

The bed ruffle is comprised of a flat sheet with a 13 inch ruffle sewn on three sides. It is designed to fit between the box spring and mattress and borders the bottom of the bed. These items are retailed as a set and packaged together in a plastic bag for retail sale. The comforter, bed ruffle and shams constitutes a set for tariff purposes and the comforter imparts the essential character of the set. In your letter, you mention after importation you will add a flat sheet and fitted sheet to this set. As requested the comforter set is being returned.

The applicable subheading for the comforter set will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), 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: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The rate of duty will be 5 percent ad valorem.

Goods classifiable under subheading 9404.90.8010, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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