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NY F89932




August 15, 2000

CLA-2-94:RR:NC:TA:349 F89932

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

Mr. Eric S. Limbert
Dolly Incorporated
320 N. Fourth Street
Tipp City, Ohio 45371

RE: The tariff classification of an infant’s bedding set from China.

Dear Mr. Limbert:

In your letter dated July 18, 2000 you requested a classification ruling.

The merchandise at issue is a comforter set. The set is comprised of a comforter, fitted sheet and bumper pad. The outer shell of the comforter and bumper pad are stated to be made from 50 percent cotton and 50 percent polyester woven fabric. They are stuffed with a polyester filler. The comforter will measure 33 x 42 inches. The bumper pad will measure 9 x 152 inches and ½ inch in thickness. It will include tie straps on each end and at five points along its length used to secure the pad to the crib. The fitted sheet will be made from the same fiber blend as the outer shell of the comforter and bumper pad. It will measure approximately 40 x 50 inches. Samples were not submitted. All of the items are packaged together for retail sale at the time of import.

Please note, due to the fact that the comforter, fitted sheet and bumper pad are to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The comforter, fitted sheet and bumper pad will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The comforter, fitted sheet and bumper pad 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 they may be reclassified by Customs at that time.

The submitted comforter, fitted sheet and bumper pad meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consists of at least two different articles that are, prima facie, classifiable in different headings; 2- put up together to meet a particular need or carry out a specific activity; 3- packed for sale directly to users without repacking.

In this case the comforter, fitted sheet and bumper pad meet all three criteria. The comforter provides the essential character of the set.

The applicable subheading for the comforter set will be 9404.90.8522, 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: quilts, eiderdowns, comforters and similar articles with outer shell of man-made fibers. The duty rate will be 13.5 percent ad valorem.

The comforter and fitted sheet fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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