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NY M85436




August 18, 2006

CLA-2-94:RR:NC:N3:349 M85436

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505

Claudia Franklin
Dan River Inc.
P.O. Box 261
Danville, Virginia 24543

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

Dear Ms. Franklin:

In your letter dated August 3, 2006 you requested a classification ruling.

The submitted sample, identified as “Butterfly Patch” PO#4000751/4000752, is twin sized comforter set. The set consists of a comforter and sham. The outer shell of the comforter is made from 60 percent cotton and 40 percent polyester woven fabric. The face fabric is printed with squares of various designs such as flowers, stripes and butterflies giving it the appearance of a patchwork. The back is printed with polka dots. It is stuffed with polyester filler. Quilt stitching extends through all three layers. The face fabric contains a pink ribbon trim sewn around the center pattern. In addition, two large butterflies have a satin stitch embroidered outline. All of the edges are finished. The comforter measures 66 x 86 inches.

The pillow sham is made from the same fabric as the outer shell of the comforter. It measures 20 x 26 inches. The sham has an overlapping flap closure on the back and a 2-inch flange or picture frame or picture frame effect along the edges. The sham and comforter are packed together for retail sale at time of import.

  The comforter 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 together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the set.     

In your letter, you suggest that the comforter set is classifiable under 9404.90.8020, HTSUS, as of cotton not containing any embroidery, lace, braid, edging, trimming, piping or appliqué work. The face panel of the submitted comforter contains embroidery and trimming.

The applicable subheading for the set will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), 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 cotton. The duty rate will be 12.8 percent ad valorem. .

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The comforter falls within textile category designation 362. The pillow sham falls within textile category designation 369. 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,

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