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February 5, 1999

CLA-2-94:RR:NC:TA:349 D87200


TARIFF NO.: 9404.90.8020

Mr. Sheldon Stone
ETA Import & Export
1 Cross Island Plaza
3rd Floor
Jamaica, New York 11422

RE: The tariff classification of a comforter set from India.

Dear Mr. Stone:

In your letter dated January 4, 1999 you requested a classification ruling on behalf of Max Kahn Curtain Corp.

You submitted a sample of a "bed-in-bag" bedding set. The set consist of a comforter, flat sheet, fitted sheet, pillowcases, pillow shams and a bed ruffle. All of the components of the set are stated to be made from 100 percent cotton woven printed fabric. The king sized comforter is stuffed with a polyester filler. The pillowcases are sewn on three sides with a slit opening on the fourth used to accommodate the insertion of a pillow. A strip of piping is sewn along the opening of the pillow. The pillow shams are sewn along four edges and feature an overlapping opening flap closure on the back. The dust ruffle is white in color and is designed to hang over the edge of a box spring on three sides. The approximately 14 inch drop on the three edges is finished with a ruffle. As requested the “bed-in-bag” is being returned to you.

The submitted "bed-in-bag" 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.

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 4.7 percent ad valorem.

Although the "bed-in-bag" is classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The comforter falls within textile category designation 362. The pillowcases fall within textile category designation 360 and the sheets fall within category designation 361. The dust ruffles and pillow shams fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The dust ruffle and pillow shams are only 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 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 212-637-5854.


Robert B. Swierupski

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