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NY 893107

December 16, 1993

CLA-2-94:S:N:N6:349 893107


TARIFF NO.: 9404.90.8010

Ms. Joyce E. Jones
American Pacific Enterprises, Inc.
2040 Williams Road
Columbus, OH 43207

RE: The tariff classification of a comforter set from China.

Dear Ms. Jones:

In your letter dated November 29, 1993, you requested a classification ruling.

You submitted a comforter set consisting of a comforter, two shams, and a bed ruffle. All four items will be made of 100 percent cotton woven fabric. The comforter contains a 100 percent polyester filler and it measures approximately 82 inches by 88 inches. It is reversible with one side made from printed fabric cut and sewn in a patchwork design and the other side is dyed hunter green. The edges of the comforter are scalloped and you state it will be imported in various sizes.

The front portion of the submitted shams is made from the same printed fabrics as the comforter and the back is a green floral print. They measure approximately 20 inches by 25 inches and there is a 3-1/4 inch ruffle sewn to the edge. The back has an overlapping flap style opening to accommodate the insertion of a pillow.

The dust ruffle is comprised of a main panel made of plain woven fabric with a 13-3/4 inch printed woven fabric ruffle sewn on three sides. It is designed to fit between the box spring and mattress and the ruffle will hang to cover the box spring. The four pieces are packaged together in a plastic bag for retail sale. As requested the sample set 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 , and they are packed for sale directly to users without repacking. The comforter imparts the essential character of the set.

The applicable subheading for the comforter 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: of cotton. 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 comforter falls within textile category designation 362, the dust ruffle and shams fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa and quota 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.

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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