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NY N015172




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522

David G. Porter
Springs Global
Springs Global US, Inc.
P.O. Box 70
Fort Mills, SC 29716

RE: The tariff classification of a quilted coverlet and sham set from China

Dear Mr. Porter:

In your letter dated July 27, 2007 you requested a classification ruling.

The submitted samples are a quilted coverlet and sham. The outer shell of the quilted coverlet is made from 100 percent polyester satin woven fabric. It is stuffed with polyester fiberfill. It features 4 square corners and the edges are finished with a fabric binding which may also be referred to as capping. The coverlet measures 86 x 86 inches. The pillow sham is made from 100 percent polyester fabric. The face panel is stuffed with a polyester fiber fill and contains quilt stitching. One edge of the sham has a zipper closure. The sham measuring 20 x 26 inches is sized to fit a standard bed pillow. The coverlet and sham are packaged together for retail sale at time of import.

You suggest that the quilted coverlet and sham set are classifiable under 9404.90.9522, HTSUS. That provision would be correct for the quilted pillow sham when imported separately. However, there is no reason to exclude the “coverlet” from the “quilts, eiderdowns, comforters and similar articles provision.

  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 with repacking   The quilted coverlet and quilted sham meet 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 coverlet imparts the essential character of the set.

The applicable subheading for the quilted coverlet will be 9404.90.8522, HTSUS, that 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.

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 quilted coverlet and pillow sham fall within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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