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 > 1998 NY Rulings > NY A85965 - NY A86132 > NY A86121

Previous Ruling Next Ruling
NY A86121

September 5, 1996

CLA-2-63:RR:NC:TP:349 A86121


TARIFF NO.: 6304.93.0000

Ms. Sossi Maghakian
James J. Boyle & Co.
2525 Corporate Place, #100
Monterey Park, CA 91754

RE: The tariff classification of a bassinet mattress, fitted sheet, bassinet cover, canopy and textile rack from China or Taiwan.

Dear Ms. Maghakian:

In your letter dated July 30, 1996 you requested a classification ruling on behalf of MTS Products.

You submitted four samples. The mattress is made of a solid piece of plastic foam with a plastic outercover. The fitted sheet is made of 55 percent polyester and 45 percent cotton woven fabric. The fabric is printed in a blue and white floral design. A piece of elastic is sewn around the edges.

The bassinet cover is comprised of a quilted section which has a skirt sewn to it. It is made of 55 percent polyester and 45 percent cotton woven fabric. The fabric is printed with the same design as the fitted sheet. There is a 100 percent cotton embroidered and ruffled fabric trim added along the top edge where the inner quilted section joins the outer skirt.

The canopy is of the same construction as the cover. It has a piece of elastic sewn to the back and there is a ruffle made of 100 percent cotton woven fabric sewn to the front. This canopy has two rod pockets.

The textile rack is also made of the same construction as the cover. It is rectangular in shape and with sides that are made of net material. This rack is secured to the frame by means of "hook and loop" fasteners. Per our discussion with you, all of these items will be packaged together for retail sale.

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 together to meet a particular need or carry out a specific activity and they are packed for sale directly to users without repacking. Goods put up in sets for retail sale are classified under the heading of the item which imparts the essential character to the set. The loose bassinet cover imparts the essential character of the set. Sets that do not meet these qualifications are classifiable under the headings that are appropriate for each component.

The applicable subheading for the bassinet set will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.3 percent ad valorem.

Although classified as a set, the individual loose cover and the fitted sheet are subject to textile category numbers as if they were classified separately. The cover and fitted sheet fall within category designation 666. Based upon international textile trade agreements products of China and Taiwan are subject to quota and 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 Part 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: