NY 892901 - The tariff classification of an infant's crib set from China. - United States International Trade Commision Rulings

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NY 892901

December 14, 1993

CLA-2-94:S:N:N6:349 892901

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9010

Ms. Joyce E. Jones
American Pacific
2040 Williams Road
Columbus, OH 43207

RE: The tariff classification of an infant's crib set from China.

Dear Ms. Jones:

In your letter dated November 29, 1993, you requested a classification ruling.

You submitted a crib set consisting of a quilt, bumper, headboard pad, fitted sheet, and dust ruffle. The quilt, bumper, and headboard pad are made of a 100 percent cotton woven fabric with a 100 percent polyester filler. The fitted sheet and dust ruffle are made of a 100 percent cotton woven fabric. The quilt, identified as style number APBQ 553, measures approximately 37 inches by 48 inches. The edges are finished with a woven fabric and lace ruffle which measures 5.5 centimeters.

The bumper, identified as style number APBB 553, measures approximately 10 inches by 134 inches. The bumper has several textile tie strings to secure it to the crib. The top portion of the bumper has a 2 inch woven fabric and lace ruffle.

The headboard pad, identified as style number APHB 553, measures approximately 39-1/2 inches by 73 inches. It has four tie strings and the edges of the oval portion are finished with a 2 inch woven fabric and lace ruffle.

The floral printed fitted sheet, identified as style number APBS 553, measures approximately 45 inches by 72 inches and has elasticized corners.
The dust ruffle, identified as style number APBDR 553, is comprised of a main panel made of plain woven fabric with a printed woven fabric ruffle sewn to the perimeter of the panel. The main panel measures approximately 40 inches by 59 inches and the ruffle measures approximately 9-1/2 inches. The five pieces are packaged together in a plastic bag for retail sale. As requested the sample set is being returned.

The submitted set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity (in this case making up an infant's crib), and they are packed for sale directly to users without repacking. The quilt imparts the essential character of the set.

The applicable subheading for the crib set will be 9404.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdown, 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: quilts, eiderdown, comforters and similar articles: of cotton. The duty rate will be 14.5 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the quilt falls within textile category designation 362, the sheet under textile category designation 361, and the dust ruffle and headboard pad under textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa and quota requirements. The bumper would be separately classified in a subheading that is not currently assigned a textile category number.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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