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NY B89359

October 10, 1997

CLA-2-94:RR:NC:TA:349 B89359


TARIFF NO.: 9404.90.8505

Ms. Pearl Szewczyk
Ameri-Can Customhouse Brokers, Inc.
15 Lawrence Bell Drive
Amherst, NY 14221

RE: The tariff classification of a crib set from Canada.

Dear Ms. Szewczyk:

In your letter dated September 18, 1997 you requested a tariff classification ruling on behalf of Sweet Kyla.

The instant crib set consist of a comforter, dust ruffle, fitted sheet, bumpers and a headboard pad. All of the items are made from 100 percent cotton woven fabric. The crib set is printed with a country pattern except for the sheet which is not printed. The comforter, bumpers and headboard pad contain a filler. The comforter measures approximately 31 x 43 inches. The edges are finished with a ruffle. The front is printed and the reverse side is solid green. The fitted crib sheet, which is hemmed on four sides, features elasticized corners and is not decorated. The headboard bumper is semi-circular in shape and features self fabric ties and a ruffled top edge. The side bumpers feature self fabric ties at several points. The dust ruffle features a plain white woven platform section and a ruffled skirt.

The crib set meets the criterion for "goods put up in sets for retail sale" as defined in the Explanatory Notes to General Rule of Interpretation 3(b). The comforter imparts the essential character of the set.

The applicable tariff provision for the crib set will be 9404.90.8505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: other: quilts, eiderdowns, and similar articles... with outer shell of cotton. The general rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.


Robert B. Swierupski

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