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NY J82116




March 18, 2003

CLA-2-94:RR:NC:TA:349 J82116

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Summy Hsu
Continental Agency
535 Brea Canyon Road
Walnut, CA 91789

RE: The tariff classification of a pillow set from China.

Dear Mr. Hsu:

In your letter dated February 28, 2003 you requested a classification ruling on behalf of SUN-YIN U.S.A. Inc.

You submitted a color flyer of a “Decorative Accents in a Bag” Style Venice. The set will consist of a throw and two pillows. The throw is made from 100 percent rayon chenille fabric. Two sides are hemmed and the other two are fringed. The decorative throw measures 42 x 70 inches. The outer shell of the pillows is made from the same 100 percent rayon chenille fabric. They are stuffed with a filler. All of the edges are finished with a 2-inch fringe. The pillows measure 18 inches square.

In your letter your refer to this item as a “chenille throw and pillows in a set”. 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; (c) are put up in a manner suitable for sale directly to users without repacking.

The throw and pillows 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 up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. If the essential character can not be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. Applying GRI 3(c), the throw and pillows will be classified in the provision which occurs last in numerical order in this case subheading 9404.

The applicable subheading for the throw and pillows set will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to visa or quota requirements.

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, 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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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