United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H85496 - NY H85627 > NY H85608

Previous Ruling Next Ruling
NY H85608




October 30, 2001
CLA-2-63:RR:NC:TA:349 H85608

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9020; 9404.90.1000; 9404.90.8505; 6307.90.9989

Mr. Michael Griffin
Oink Baby
P.O. Box 2409
Fortitude Valley
Brisbane, Queensland
Australia 4006

RE: The tariff classification of a sheet, pillow, bumper, comforter and diaper stacker from China.

Dear Mr. Griffin:

In your letter dated August 8, 2001, received by this office on October 22, 2001 you requested a classification ruling.

You will be importing a fitted sheet, pillow, bumper, comforter and a diaper stacker/holder. Samples of the items were not submitted. The crib-sized fitted sheet will be made from 100 percent cotton woven fabric. Elastic has been sewn along the edges. You indicate the sheet is not printed or does not contain any trim, embroidery, lace, etc.

The second item is a pillow form with a cover. The outer shell of the pillow form is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The cover is made from 100 percent cotton woven fabric. You indicate that the cover features embroidery and applique work.

The third item is a bumper pad. The outer shell of the bumper pad is made from 100 percent cotton woven fabric. It is stuffed with a 100 percent polyester filler. It features tie strings used to attach the pad to the crib. You indicate that it will measure 79 inches long by 12 inches high and 1 inch thick.

The fourth item is a crib-sized comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The top portion features various squares that contain embroidery and applique work. The comforter will measure approximately 47 inches in length by 33 inches in width.

The last item is a diaper stacker/holder. The article is made from 100 percent cotton woven fabric. The bottom portion features an opening that extends the length of the article. The top panel will contain a small amount polyester filler. The article is designed to be suspended from a clothes hanger. It is used to store disposable diapers.

In your letter, you state that all items will be sold as one “set” and will not be for sale separately. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

In this case the second criterion is not met. The diaper stacker/holder is used to hold diapers while the other items are used to make up a crib. Therefore, the combination package is not classifiable as a “retail set” and each item is classified individually.

The applicable subheading for the fitted sheet will be 6302.31.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped sheets. The duty rate will be 7 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.1000, 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: pillows, cushions and similar furnishings: of cotton. The duty rate will be 5.5 percent ad valorem.

The applicable subheading for the comforter 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: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The rate of duty will be 13.3 percent ad valorem.

The applicable subheading for the diaper stacker/holder will be 6307.90.9989, HTS, which provides for other made up articles . . . other. The rate of duty will be 7 percent ad valorem.

The fitted sheet falls within textile category designation 361. The pillow falls within category designation 369. The comforter falls within category designation 362. 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.

We can not provide a classification for the bumper pad at this time. The question of classification for crib bumper pads is currently under review at our Headquarters 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 646-733-3043

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: