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NY R00102




February 12, 2004
CLA-2-94:RR:NC:TA:349 R00102

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

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

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

Dear Ms. Hsu:

In your letter dated February 2, 2004 you requested a classification ruling on behalf of Ventana Corporation.

You will be importing a bedding set. A sample of the set was not submitted. The set will consists of a pillowcase, flat sheet, fitted sheet and an item referred to as a bedspread. All of the items will be made from 65 percent polyester and 35 percent cotton fabric. The bedspread is stuffed with a filling. The pillowcase will measure 20 x 30 inches. The flat sheet will measure either 90 x 102 inches or 108 x 102 inches. The fitted sheet will be available in a 60 x 84 x 14 and 72 x 84 x 14 inch sizes. The bedspread will measure either 86 x 86 inches or 86 x 101 inches. Although you refer to the stuffed item as a bedspread, the noted sizes are more akin to those of a queen and king comforter or quilt and it will be considered such for classification purposes. The components of the set are packaged for retail sale at time of import.

The bedding set meets 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. The quilt/comforter imparts the essential character of the set.

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

All of the items in the bedding set fall within textile category designation 666. Based upon international textile trade agreements sheets and pillowcase from 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 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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