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 > 2005 NY Rulings > NY L87148 - NY L87194 > NY L87173

Previous Ruling Next Ruling
NY L87173




September 19, 2005

CLA-2-94:RR:NC:N3:349 L87173

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 6302.21.9010; 6302.21.9020; 9404.90.8522

Mr. Andrew Gerard
Aries Global Logistics
Airport Industrial Park
145 Hook Creek Blvd., Bldg. A-3A
Valley Stream, NY 11561

RE: The tariff classification of a pillow, sheet set, bed covering from China.

Dear Mr. Gerard:

In your letter dated August 29, 2005 you requested a classification ruling.

You submitted samples of a pillow, sheet set and a bed covering. The outer shell of the pillow is made from 100 percent polyester woven fabric. It is stuffed with polyester filler. The woven fabric features a lattice of tucks or pleats. The pillow measures approximately 17 inches square. All four corners of the pillow have a tassel.

The sheet set is comprised of two pillowcases, a flat sheet and fitted sheet. All of the components of the set are made from 100 percent cotton printed fabric. The pillowcases are folded and sewn along two sides. The fourth side features a slit opening used for the insertion of a pillow. The flat sheet is hemmed along all four sides. The ends of the fitted sheet are elasticized.

The item identified as a bed covering is a comforter. The outer shell is made from polyester woven fabric. The face fabric contains pleats, tucks, embroidery and trimming. The fabric is stuffed. All of the edges are hemmed and the corners are square. The comforter measures approximately 90 x 97 inches.

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 “sheet set” does not qualify as “goods put up for retail sale” as the components of the set are classifiable under the same subheading. Each item in the set will be classified separately.

The applicable subheading for the pillow 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.

The applicable subheading for the pillowcases will be 6302.21.9010, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped... sheets. The rate of duty will be 6.7 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8522, 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 pillowcase falls within textile category designation 360. The sheets fall within textile category designation 361. The comforter falls within textile category designation 666. The pillow falls under a subheading that is not assigned a category number. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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: