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NY 892448

December 7, 1993

CLA-2-94:S:N:N8:233 892448


TARIFF NO.: 9403.70.8010; 4202.92.3030; 6302.32.2040; 6302.31.2040

Mr. Bengt Lager, President
Regal & Lager, Inc.
Scandinavian Products for Children
1506 Waynesborough Court
Marietta, GA 30062

RE: The tariff classification of a travel bed from Taiwan.

Dear Mr. Lager:

In your letter dated November 8, 1993, you requested a tariff classification ruling.

The furniture item consists of a travel bed for children 2- 6 years old called the Travel'n Trundle bed. It can also be used as a trundle, as it fits under any adult bed on a standard frame. The bed is put together by inserting the side sections, made of polyethylene foam, into the side pockets, two in each long side and one in each short side. The sides are then raised and velcroed in the corners. The mattress is made of vinyl covered polyurethane form and comes with a fitted sheet. It disassembles and rolls up like a sleeping bag and has a patent pending. Everything fits into a carrying bag. The bed and bag are made of nylon, while the sheet is of cotton polyester blend and is designed to be placed on the floor or ground.

The Travel'n Trundle bed with sheet and carry bag is considered a set. The essential character is imparted by the plastic components. The plastic gives the furniture its support and makes up the major portion of its weight. It is also the most prominent feature of the child bed which has the appear- ance of plastic with nylon and cotton or a cotton and polyester blend "additions".

The submitted sample will be returned to you under separate cover.

The applicable subheading for the children travel bed will be 9403.70.8010, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Furniture of plastics: Other, household. The rate of duty will be 2.4 percent ad valorem.

Regardless of the classification of the set, any textile article that would be subject to quota if imported separately, is subject to the same quota if imported as part of a set. The carry bag, which would be classifiable under subheading 4202.92.3030, HTSUSA, is in textile category #670. The sheet, if imported separately and if of polyester, it would be classifiable under subheading 6302.32.2040, HTSUSA, which provides for: Bed linen, table linen, toilet linen and kitchen linen: Other bed linen: Of man made fibers: Other: Sheets: Not napped. The sheet if of cotton and imported separately, is classifiable under subheading 6302.31.2040, HTSUSA, which provides for: Bed linen, table linen, toilet linen...other...Sheets: Not napped. The applicable textile category for the sheet of polyester will be #666. The applicable textile category for the sheet of cotton will be #361.
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

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