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NY 810540

June 6, 1995

CLA-2-94:S:N:N6:349 810540


TARIFF NO.: 9404.90.8020

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of bedding sets from Pakistan.

Dear Ms. Cumins:

In your letter dated May 15, 1995, on behalf of The Morgan Group Inc., you requested a classification ruling.

You submitted samples of "bed-in-bag" bedding sets. One set will be composed of a comforter made of 70 percent cotton and 30 percent polyester woven fabric with a filler. The set also includes a flat sheet and fitted sheet and pillowcase made of 65 percent polyester and 35 percent cotton woven fabric. The fabric is printed with a floral design. The second set contains a comforter made of 70 percent cotton and 30 percent polyester woven fabric with a filler. This set also contains a pillowsham, dust ruffle, pillowcase, flat and fitted sheets made of 65 percent polyester and 35 percent cotton woven fabric. The components of the third set are the same as the second and all the items are made of the same fiber content, except for the dust ruffle and pillowsham which will be made of 70 percent cotton and 30 percent polyester woven fabric. The fabric in both sets is printed in a striped pattern and is pastel-colored. The components of the three sets are packed together in a vinyl bag for retail sale.

The submitted sets meet 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 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 sets. As requested the samples are being returned.

The applicable subheading for the "bed-in-bag" set will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (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: 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 4.9 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 "bed-in-bag" is subject to quota and visa requirements. The comforter falls within textile category designation 362. The pillowcase and sheets of the sets fall within textile category designation 666. The dust ruffle and pillowsham of the second set falls within textile category 666. The dust ruffle and pillowsham of the third set falls within category designation 369.

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
New York Seaport

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