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HQ 952653

December 31, 1992

CLA-2 CO:R:C:T 952653 CC


TARIFF NO.: 6302.21.2040; 9404.29.9000

Fred Goris
Supervisor Intl. Distribution
Fisher-Price, Inc.
636 Girard Ave.
East Aurora, NY 14052

RE: Classification of a bassinet pad and sheet; bassinet pad classifiable in Heading 9404; sheet classifiable in Heading 6302

Dear Mr. Goris:

This letter is in response to your request for the tariff classification of a bassinet pad and sheet from Mexico. Samples were submitted for examination.


The first sample is a fitted sheet made of 100 percent woven cotton fabric with elastic sewn around its edges. The sheet measures approximately 45 centimeters in width and 87 centimeters in length.

The second sample is a bassinet mattress or pad. The pad measures 31 centimeters wide, 71 centimeters long, and 3.5 centimeters thick. The pad is covered with vinyl and is stuffed with polyester. The pad contains a hardboard base.

The pad and sheet will be imported together, but will not be imported in retail packing.


How is the merchandise at issue classified under the Harmonized Tariff Schedule of the United States Annotated


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 4, provides interpretation of the terms essential character, composite goods, and goods put up in sets for retail sale. With regard to composite goods it states:

For the purposes of GRI 3(b), composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.... As a general rule, the components of these composite goods are put up in a common packing.

Sheets are normally sold separately from the bedding, e.g., mattresses, on which they are used. Similarly, bassinet pads and sheets used on them often would be sold separately. The sheet at issue could be used on many different bassinet pads. Consequently, we do not believe that the sheet and bassinet pad are composite goods.

According to the Explanatory Notes, at page 4, "goods put up in sets for retail sale" refers to 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; and

(c) are put up in a manner suitable for sale directly to users without repacking.

The goods at issue are not suitable for sale directly to users without repacking; they will be repacked with other bassinet components after entry. Thus the sheet and bassinet pad cannot be considered a set for tariff purposes. Because the bassinet pad and sheet are not considered composite goods or a set, they are separately classifiable.

Heading 6302, HTSUSA, provides for bed linen, among other articles. According to the Explanatory Notes, at page 863, bed linen includes, e.g., sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. Consequently the sheets at issue are classifiable in Heading 6302.

Heading 9404 provides for articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material. The Explanatory Notes, at page 1580, state that Heading 9404 covers the following articles:

(B) Articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibers, etc.), or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.). For example:

(1) Mattresses, including mattresses with a metal frame.

(2) Quilts and bedspreads (including counterpanes, and also quilts for baby-carriages), eiderdowns and duvets (whether of down or any other filling), mattress-protectors (a kind of thin mattress placed between the mattress itself and the mattress support), bolsters, pillows, cushions, pouffes, etc.

(3) Sleeping bags.

The bassinet pad is an article of bedding internally fitted with material and is therefore classifiable in Heading 9404. Subheading 9404.29, HTSUSA, provides for mattresses of other materials. A mattress is defined by The Random House Dictionary of the English Language, the Unabridged Edition (1973) as "1. a large pad for supporting the reclining body, used as or on a bed, consisting of a quilted or similarly fastened case, usually of heavy cloth, that contains hair, straw, cotton, foam rubber, etc., or a framework of metal springs." The bassinet pad has a hardboard base and is used by babies as a bed. We believe this merchandise meets the definition of mattress and is therefore classifiable under subheading 9404.29.


The sheet at issue is classified under subheading 6302.21.2040, HTSUSA, which provides for bed linen, table linen, toilet linen and kitchen linen, other bed linen, printed, of cotton, other, sheets, not napped. The rate of duty is 7.6 percent ad valorem, and the textile category is 361.

The bassinet pad is classified under subheading 9404.29.9000, HTSUSA, 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, mattresses of other materials, other. Articles classified under this subheading from Mexico are eligible for duty free treatment under the Generalized System of Preferences.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.


John Durant, Director

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