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NY A85348





July 11, 1996

CLA-2-63:RR:NC:TP:349 A85348

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.22.2020; 9404.90.8522; 9404.90.9555

Ms. Nilda P. de Manso
Rene Ortiz Villafane, Inc.
P.O. Box 2562
San Juan, Puerto Rico 00902

RE: The tariff classification of bed sets, comforters and a bedspread and sham set made from United States fabric which is cut, sewn and assembled in Jordan.

Dear Ms. Manso:

In your letter dated June 21, 1996 you requested a tariff classification ruling.

The submitted bed set consist of a standard size pillowcase, a twin size fitted sheet and flat sheet. All three items are made of a blend of 50 percent polyester and 50 percent cotton woven not napped fabric. The pillowcase and flat sheet are printed with a floral design while the fitted sheet is dyed in a solid burgundy color. The pillowcase and sheets do not contain any decorative features. This bed set meets the requirements for "sets put up for retail sale".

The floral printed comforter measures approximately 84 by 85 inches. It is constructed of a 50 percent polyester and 50 percent cotton woven fabric. It has a polyester filler. Three sides of the comforter have 3 inch ruffle.

The floral printed bedspread, two standard sized pillowshams and a heart shaped sham are constructed of 50 percent polyester and 50 percent cotton woven fabric. All three items contain a polyester filler. The quilted platform portion of the bedspread measures approximately 58 by 85 inches. A single layer fabric skirt with a drop of 17 inches hangs from three sides of the platform portion. The two shams are sized to fit standard pillows. The edges are finished with a 4 inch ruffle. The heart shaped sham measures approximately 12 by 18 inches exclusive of a four inch ruffle. Located in the back portion of the shams is an overlapping flap closure. These items do not meet the requirement for "sets put up for retail sale" since all the items are classified under the same subheading.

Please note, due to the fact that the bed set, comforter, bedspread, and shams are to be constructed of a 50/50 blend of fibers, they are classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The bed set, comforter, bedspread and shams may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the bed set will be 6302.22.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: other....sheets. The rate of duty will be 12.7 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8522, 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: other: quilts, eiderdowns, comforters and similar articles...with outer shell of man-made fibers. The rate of duty will be 14.2 percent ad valorem.

The applicable subheading for the bedspread, two standard shams and the heart shaped sham will be 9404.90.9555, 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: other: other...of man-made fibers. The rate of duty will be 13.1 percent ad valorem.

Your questions regarding the country of origin under the Rules of Origin for Textile and Apparel Products and the proper marking for the items submitted is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling on those matters will be issued to you from that office. The samples are being forwarded along with your request.

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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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