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NY G85432

January 11, 2001

CLA-2-63:RR:NC:TA:349 G85432


TARIFF NO.: 6304.19.1000

Mr. Floyd Sirico
Rogers & Brown Custom Brokers
P.O. Box 20160
Charleston, SC 29413-0160

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

Dear Mr. Sirico:

In your letter dated December 14, 2000 you requested a classification ruling on behalf of Franco Manufacturing Company, Inc.

You submitted a bedspread set. The set consists of a bedspread and a pillow sham. Both items are made from 100 percent cotton woven corduroy fabric. The edges of the bedspread are hemmed. It will be imported in a 78 x 108 inch, 94 x 108 inch, 100 x 118 inch and 118 x 118 inch size. The pillow sham will measure either 20 x 30 inches or 20 x 40, exclusive of a 2 inch flange. The back has an overlapping flap type closure which is used to accommodate the insertion of a pillow. As requested the samples are being returned.

General Rule of Interpretation (GRI) GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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 repackaging.

The bedspread and pillow sham meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. The bedspread imparts the essential character of the set.

The applicable subheading for the set will be 6304.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.6 percent ad valorem.

Although classified as a set, the bedspread and the pillow sham are subject to textile category numbers as if they were classified separately. The bedspread falls within textile category designation 362. The pillow sham falls within textile category designation 369. 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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