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NY D81518

September 3, 1998

CLA-2-63:RR:NC:TA:349 D81518


TARIFF NO.:6301.40.0020; 9404.90.2000

Mr. Dazhou Wang
Sino U.S. Inc.
425 Broad Hollow Road
Suite 217
Melville, NY 11747

RE: The tariff classification of a blanket and pillow from China.

Dear Mr. Wang:

In your letter dated August 18, 1998 you requested a classification ruling.

You submitted a sample of a blanket and a pillow. The blanket will be made from 100 percent polyester knit fleece fabric. It is napped on both sides and will measure 44 inches by 62 inches. The blanket is off white and the edges are finished with a black overcast stitch. The front portion of the blanket is embroidered with the "Disney" logo, the character "Tigger" and the word "Tigger".

The outer shell of the pillow is made from 100 percent polyester knit fleece fabric and it contains a polyester filler. It measures 13 x 13 inches and the top features the same embroidered design as the blanket. You have asked for the classification of these items as if they come in as separates or as a set packed for retail sale.

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified. Explanatory Note X to GRI 3(b) to the HTSUSA, which constitutes the official interpretation of the tariff at the international level, provides, in part:

(X) For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

When imported as a retail set, the items qualify as a set within the meaning of GRI 3 because the items, the blanket and pillow, are classifiable in different headings, will be used together and are packed for retail sale. The essential character of the set is imparted by the blanket.

The applicable subheading for the retail set (blanket and pillow) or the blanket if imported separately will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... other. The duty rate will be 11.2 percent ad valorem.

The applicable subheading for the pillow if imported separately will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem..

The blanket falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Presently,subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa 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. 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.


Robert B. Swierupski

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