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NY B87289




August 6, 1997

CLA-2-94:RR:NC:TA:349 B87289

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8020; 9404.90.8505

Mr. Ahmed E. Garda
Barkat Inc.
261 Fifth Avenue
Suite 1901
New York, NY 10016

RE: The tariff classification of bedding sets and a quilt from Pakistan.

Dear Mr. Garda:

In your letter dated July 3, 1997 you requested a classification ruling.

You submitted two samples of a "bed-in-bag" bedding sets and a quilter. The first set will be composed of a comforter made from 60 percent cotton and 40 percent polyester woven fabric with a filler. Three sides of the comforter contain piping which measures 4 millimeters. The set also includes a flat sheet, fitted sheet, pillowcases, pillowshams and a bed ruffle. The plain fitted and flat sheets and pillowcases are made from 65 percent polyester and 35 percent cotton woven fabric. The shams are made from 60 percent cotton and 40 percent polyester woven fabric. They have a ruffle sewn around the edges and feature an overlapping flap closure. The bed ruffle is made from 60 percent cotton and 40 percent polyester woven fabric. It has a 13 inch drop.

The second set contains a comforter made from 60 percent cotton and 40 percent polyester woven fabric with a filer. It contains a 3 inch self fabric ruffle which is sewn along three sides. This set also contains pillowshams, a dust ruffle, pillowcases and flat and fitted sheets. The flat and fitted sheet and the pillowcases are made from 65 percent polyester and 35 percent cotton woven fabric. The pillowshams and dust ruffle are composed from 60 percent cotton and 40 percent polyester woven fabric. The components of the two sets are packed together in a vinyl bag for retail sale.

The quilter is made from 60 percent cotton and 40 percent polyester woven fabric with a filler. The fabric is printed with a floral design and quilt stitching extends through all three layers. It measures 84 by 86 inches and the edges are finished with a binding tape.

The submitted "bed-in-bag" sets meet 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 together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the sets.

The applicable subheading for the first "bed-in-bag" set with self piping and the quilter will be 9404.90.8020, 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, eiderdown, comforters and similar articles. The duty rate will be 4.8 percent ad valorem.

The applicable subheading for the second "bed-in-bag" set with a ruffle edge will be 9404.90.8505, 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, and similar articles... with an outershell of cotton. The duty rate will be 14 percent ad valorem.

Although the "bed-in-bag" sets are classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the "bed-in-bags" from Pakistan are subject to visa requirements. The comforters fall within textile category designation 362. The pillowcases and sheets of the sets fall within textile category designation 666. The dust ruffles and pillowshams fall within textile category designation 369. The quilter falls within textile category designation 362 and is subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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