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NY 803653

November 21, 1994

CLA-2-94:S:N:N6:349 803653


TARIFF NO.: 9404.90.9005

Ms. Ann Williams
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a comforter set from Canada; Article 509

Dear Ms. Williams:

In your letter dated October 21, 1994, on behalf of Sheftex, Inc., you requested a ruling on the status of a comforter set from Canada under the NAFTA.

You submitted a queen size comforter set, referred to as Hastings-756, which consists of a comforter, dust ruffle and two pillow shams. All four items will be made from a 55 percent cotton and 45 percent polyester woven fabric. The comforter contains a 100 percent polyester fiberfill and the platform section of the dust ruffle is made from a 70 percent polyester and 30 percent cotton woven fabric.

The 55 percent cotton, 45 percent polyester fabric is woven in Malaysia and shipped to Canada in a greige state. In Canada the fabric is bleached, washed, de-sized, printed, finished and then cut and sewn to form the components of the set. The polyester fill and the platform fabric are products of Canada. The comforter is made by sewing together a face and back panel on three sides. An 8 millimeter piping is inserted in the seam during this joining operation. The joined panels are then filled and quilted. The comforter is closed by sewing the panels together on the fourth side. The dust ruffle or bed skirt is made by joining the ruffle portion to the platform section. The platform section goes between the mattress and the box spring while the ruffle hangs to form the skirt. The pillow shams are made by sewing together a front panel, two back panels and 8 millimeter piping. The back panels create an overlapping flap opening for the insertion of a pillow.

The submitted set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of three 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 together in a zippered plastic bag for sale directly to users without repacking. The comforter imparts the essential character of the set.

The applicable tariff provision for the comforter set will be 9404.90.9005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishings (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: other: other... quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The general rate of duty will be 14.5 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the Malaysian greige fabric which is a non-originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/94.7, HTSUSA.

The comforter set may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 4(a), HTSUSA, up to the annual quantities specified in subdivision (c) of Note 4. Upon completion of the required documentation and up to the specified annual quantities, the comforter set may be eligible for the preferential rate of 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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