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March 31, 1999

CLA-2-94:RR:NC:TA:349 D88858


TARIFF NO.: 9404.92.0000

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

RE: The tariff classification of a cushion and pillow set from India.

Dear Mr. Stone:

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

The submitted sample identified as a “picnic blanket”, also known as a “beach bed” and “travel bed”, is a cushion and an inflatable pillow set. The outer shell of the cushion is stated to be made from 100 percent cotton woven fabric. It is stuffed with a solid piece of polyurethane foam. The cushion measures 36 x 70 inches and all four edges are hemmed. The upper portion of the cushion features a pocket used to accommodate the insertion of the inflatable pillow. The inflatable pillow is made from two layers of coated cotton canvas, which have been sealed along the edges. One corner of the pillow has a hole with a plastic stopper. You have indicated that these items are imported together in retail packaging.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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.

(c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the instant “cushion and pillow” meets the qualifications of “goods put up in sets for retail sale”. The cushion imparts the essential character of the set.

The applicable subheading for the cushion and pillow set 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.

Presently, subheading 9404.90.2000, HTS, is not currently assigned a textile category and products therein are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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