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NY N025906




April 28, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.9050; 9404.90.1000; 6304.92.0000

Merve Gunduz
ZORLU
295 Fifth Avenue, Suite 503
New York, NY 10016

RE: The tariff classification of a duvet set, pillow and pillow sham from China

Dear Ms. Gunduz:

In your letter dated April 1, 2008 you requested a classification ruling.

You will be importing a duvet set, toss pillow and Euro sham (REF: 0051 T340). The duvet set will include a duvet cover and pillow shams. Corner segments of the duvet cover, shams and toss pillow cover were submitted with your request. The duvet cover and sham are made from 100 percent cotton jacquard woven fabric. The fabric is not napped or printed. The open end of the duvet cover features a wooden button closure.

The toss pillow consists of a pillow form with a removable cover. The removable cover is made from 100 percent cotton jacquard woven fabric. The pillow form is made from a cotton shell with polyester filler. The item will measure approximately 16 inches square. The cover has an overlapping flap with button closure.

The Euro sham will be sized to fit a 26 x 26 inch pillow. It will be made from 100 percent cotton jacquard woven fabric. The edges will be finished with a flange or picture frame effect.

In your letter you refer to the duvet cover and pillow shams as a set. 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 duvet cover and pillow shams qualify as a set. In our opinion, the duvet cover imparts the essential character of the set.

The applicable subheading for the duvet set will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped other. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the pillow will be 9404.90.1000, HTSUS, which provides for 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: of cotton. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the Euro sham will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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 duvet cover falls within textile category 362. The pillow shams and toss pillow fall within textile category designation 369. 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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