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NY F85631

May 9, 2000

CLA-2-94:RR:NC:TA:349 F85631


TARIFF NO.: 9404.90.8522

Ms. Eileen Quinn
Quinn Creations Inc.
18 Place Du Baron
Quebec, Canada JOR IR4

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

Dear Ms. Quinn:

In your letter dated April 20, 2000 you requested a classification ruling.

The submitted item, identified as “Chums Bedding”set, consists of a comforter and a decorative pillow accent. The outer shell of both items is made from 60 percent polyester and 40 percent cotton woven fabric. They are both stuffed with a polyester fiberfill. Quilt stitching extends through all three layers of the comforter. All of the edges on both items are hemmed. The comforter is printed with the body of a doll. The decorative accent is printed with a doll’s face and head. It is used in conjunction with the comforter and is placed on top of the pillow. You have also included a photograph of another variation in which the comforter is printed to resemble a football field and the decorative accent resembles a football. Both items are packaged together for retail sale at the time of import. As requested the samples are being returned to you.

Please note, that the submitted comforter and pillow accent meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consists of at least two different articles that are, prima facie, classifiable in different headings; 2- put up together to meet a particular need or carry out a specific activity; 3- packed for sale directly to users without repacking.

In this case the comforter and pillow accent meet all three criteria. The comforter provides the essential character of the set.

The applicable subheading for the bedding set will be 9404.90.8522, 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: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13.5 percent ad valorem.

The comforter and pillow accent both fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.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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