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 > 1995 NY Rulings > NY 808618 - NY 808758 > NY 808645

Previous Ruling Next Ruling
NY 808645

April 6, 1995

CLA-2-63:S:N:N6:349 8080645


TARIFF NO.: 9404.90.8522

Fingerhut Corporation
Attn: Rita Menne S-228
4400 Baker Road
Minnetonka, MN 55343

RE: The classification of a bed set from China.

Dear Ms. Menne:

In your letter dated March 22, 1995 you requested a tariff classification ruling.

You submitted a package insert with photographs of a bed set you intend to import. The set consists of a flat sheet, fitted sheet, two pillowcases, dust ruffle, two pillowshams, and a comforter. The comforter is made of 55 percent polyester and 45 percent cotton woven fabric with a polyester filler. The pillowshams and bed skirt are made of 55 percent polyester and 45 percent cotton woven fabric. The pillowcases and the sheets are made of 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed in a leaf design. In your letter you state the items will be packaged together in China and put up for retail sale in the United States as a set.

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 9404.90.8522, 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: other: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The rate of duty is 14.3 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, dust ruffle, and pillowshams fall within textile category designation 666. The fitted and flat sheets fall within textile category designation 361 and the pillowcases fall within textile category designation 360. Based upon international trade agreements, products of China are subject to visa and quota requirements.

The designated textile and apparel categories 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: