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 > 1994 NY Rulings > NY 890634 - NY 890815 > NY 890796

Previous Ruling Next Ruling
NY 890796

October 25, 1993

CLA-2-94:S:N:N6:349 890796


TARIFF NO.: 9404.90.8010

Mr. Justin Graham
Expeditors International of Washington, Inc. 601 N. Nash Street
El Segundo, California 90245

RE: The tariff classification of an infant crib set from China.

Dear Mr. Graham:

In your letter dated September 24, 1993, on behalf of Noel Joanna, Inc. you requested a classification ruling.

You submitted a crib set consisting of a quilt, bumper, and fitted sheet. All three items are printed with a baby dinosaur design and are made of a woven blend of 60 percent cotton and 40 percent polyester fabric. The quilt and bumper are filled with a polyester filler. The quilt measures 30 inches by 40 inches, the bumper 9 inches by 157, and the sheet 28 inches by 52 inches. The bumper has six textile tie strings to secure it to the crib and the sheet has elasticized corners. It is packaged together in a plastic bag for retail sale. As requested the sample is being returned.

The submitted 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 up together to meet a particular need or carry out a specific activity (in this case making up an infant's crib), and they are packed for sale directly to users without repacking. The quilt imparts the essential character of the set.

The applicable subheading for the crib set will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdown, 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: of cotton, not containing any embroidery, lace, braid, edging,trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdown, comforters and similar articles. The duty rate will be 5 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. Accordingly, the quilt falls within textile category designation 362 and the sheet under textile category designation 361. Based upon international textile trade agreements, products of China are subject to visa and quota requirements. The bumper would be separately classified in a subheading that is not currently assigned a textile category number.

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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: