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NY J82509

April 10, 2003

CLA-2-94:RR:NC:TA:349 J82509


TARIFF NO.: 9404.90.8020

Mr. Eric S. Limbert
Dolly, Inc.
320 North Fourth Street
Tipp City, OH 45371

RE: The tariff classification of crib set from Pakistan.

Dear Mr. Limbert:

In your letter dated March 20, 2003 you requested a classification ruling.

The instant sample, identified as a 4-piece crib set, consists of a comforter, flat sheet, bumper pad and soft headboard. The outer shell of the comforter is made from 55 cotton and 45 percent polyester printed woven fabric. It is stuffed with a polyester filler. The comforter measures approximately 32 x 42 inches. One side of the comforter is printed with bear figures sitting on half a moon. The reverse side is printed with stars. The comforter does not contain any embroidery, lace, embroidery, lace, braid, edging, trimming, piping or applique work.

The fitted sheet is made from 52 percent polyester and 48 percent cotton woven fabric. The fabric is printed with a star motif. The sides of the sheet are hemmed and the ends are elasticized. The sheet measures approximately 28 x 52 inches.

The outer shell of the bumper pad and soft headboard are made from 55 percent cotton and 45 percent polyester printed woven fabric. The pad and headboard contain a polyester filler. The bumper pad features tie strings used to attach the pad to the crib. The soft headboard is dome shaped and has tie strings used to attach the item to the headboard of a crib. The top and side edges have a sewn in ruffle. The front panel contains embroidery and various appliqued designs. The crib set will be imported packed for retail sale in a clear plastic bag. As requested the samples are being returned.

The infant crib set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of four different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing an infant's crib and they are packaged for sale directly to users without repacking. It is our opinion that the comforter is the component that gives this set its essential character.

The applicable subheading for the crib 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 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, eiderdowns, comforters and similar articles. The rate of duty will be 4.5 percent ad valorem.

Although the crib set 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 fitted sheet falls within textile category designation 666. Based upon international textile trade agreements products of Pakistan 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 646-733-3043.


Robert B. Swierupski

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