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 > 1996 NY Rulings > NY 818148 - NY 818212 > NY 818176

Previous Ruling Next Ruling
NY 818176

January 30, 1996

CLA-2-94:RR:NC:TP:349 818176


TARIFF NO.: 9404.90.8020

Mr. Stephen J. Bianchi
All-Ways Forwarding International Inc.
Hemisphere Center
U.S. Rt. 1-9 South
Newark, NJ 07114

RE: The tariff classification of a "bed in a bag" from Pakistan.

Dear Mr. Bianchi:

In your letter dated January 10, 1996 you requested a classification ruling.

You submitted two samples of full size bed sets. The sets consist of a flat sheet, fitted sheet, two pillowcases , dust ruffle, two pillowshams, and a comforter. The comforter, bed ruffle and pillowshams are made in a woven blend of 65 percent cotton and 35 percent polyester. The comforter has a 100 percent polyester filler. The flat sheet, fitted sheet and pillowcases are made in a woven blend of 65 percent polyester and 35 percent cotton. The fabric is printed with a geometrical design. These items are retailed as a set and packaged together in a plastic bag for retail sale.

The submitted sets meet the qualification of "goods put up in sets for retail sale". The components of the sets consist of at least two different articles which are, prima facie, classifiable in different headings. They are put 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 bed sets 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: of cotton, not
containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, comforters and similar articles. The rate of duty is 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, dust ruffle and pillowshams fall within textile category designation 369. The fitted sheet, flat sheet and pillowcases fall within textile category designation 666. The comforter falls within category designation 362. Based upon international trade agreements, products of Pakistan are subject to the requirement of a visa.

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. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: