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 > 2006 NY Rulings > NY M85981 - NY M86039 > NY M86037

Previous Ruling Next Ruling
NY M86037




August 25, 2006

CLA-2-63:RR:NC:N3:349 M86037

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.20.0010

Kathleen Walsh
All-Air Customs Brokers, Inc.
145-43 226th Street
Springfield Gardens, NY 11413

RE: The tariff classification of a blanket set from Italy

Dear Ms. Walsh:

In your letter dated August 10, 2006 you requested a classification ruling on behalf of Fronzoni Inc.

The submitted sample, identified as “Gomitolo”, is a blanket bed set. The set consists of a blanket, mattress cover, and “relax” pillow and “relax” pillowcase/cover. The blanket is made from two layers of knit pile wool fabric sewn together along the edges. The edges are finished with a knit binding fabric. The blanket measures 140 x 210 centimeters. The mattress cover or pad is made in the same manner as the blanket. The back of the pad has elastic straps at each corner. The pad is not stuffed or fitted and measures 100 x 210 centimeters. The “relax” pillow is made from a contoured piece of latex covered in a knit cotton fabric. It measures 16 x 26 inches. The “relax” pillowcase/cover is made from wool knit pile fabric. The pillowcase/cover features a zipper closure and is sized to fit the “relax” pillow. All of the items are packaged for retail sale at time of import in a textile bag that has carry straps.

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.

In this case all three criteria are met and the blanket, mattress cover, “relax” pillow and “relax” pillowcase/cover qualifies as a set. In our opinion, the blanket imparts the essential character of the set.

The applicable subheading for the bed set will be 6301.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of wool or fine animal hair not over 3 meters in length. The duty rate will be Free.

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/.

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: