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NY K85899




May 27, 2004
CLA-2-94:RR:NC:TA:349 K85899

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 9404.90.9522

Mr. George Zaharatos
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3984

RE: The tariff classification of quilt set, quilted bedspread and quilted sham from Pakistan.

Dear Mr. Zaharatos:

In your letter dated May 3, 2004 you requested a classification ruling.

You submitted two samples of “bed-in-a bag” sets. Style Nicole Natural consists of a quilt and two shams. The outer shell of the quilt is made from 70 percent polyester and 30 percent cotton woven fabric. The fabric is printed with a floral pattern. It is stuffed with 100 percent polyester filler. Quilt stitching extends through all three layers. The twin sized quilt measures 62 x 86 inches. All of the edges are finished. Two corners are square and the other two round. The shams measure 21 x 27 inches. They feature an overlapping flap closure and a picture frame effect.

Style Florance Green consists of a quilted bedspread and two quilted shams. The bedspread and shams are also made from a printed 70 percent polyester and 30 percent cotton woven fabric. Quilt stitching extends through all three layers of the bedspread and the face panel of the shams. The quilted bedspread has scalloped edges and rounded corners. An additional fabric skirt is attached behind the scalloped edge on three sides. The bedspread (quilted portion and skirt) measures approximately 97 x 118 inches. The quilted shams measure 28 x 35 inches. The edges are finished with a ruffle and the back has an overlapping flap closure.

You indicate that styles Nicole Natural and Florance Green will be imported as retail sets. 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:
consist of at least two different articles which are prima facie, classifiable in different headings; 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.

In this case all three criteria are met for style Nicole Natural and the items would qualify as a set. The quilt imparts the essential character of this set. Style Florance Green does not meet the first criterion and does not qualify as a set.

In your letter you suggest that both sets fall under subheading 9404.90.9522. You are correct for both components of style Florance (sham and bedspread), however, style Nicole Natural contains a quilt rather than a quilted bedspread.

The applicable subheading for style Nicole Natural 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.

The applicable subheading for quilted bedspread and quilted pillow sham (style Florance) will be 9404.90.9522, 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 with outer shell of man-made fibers. The rate of duty will be 7.3 percent ad valorem.

All of the items fall within textile category designation 666. Based upon international textile trade agreements products of Pakistan are not subject to quota or visa requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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