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NY J84204

June 23, 2003

CLA-2-94:RR:NC:TA:349 J84204


TARIFF NO.: 9404.90.1000

Ms. Angela George
1375 Broadway, 20th Floor
New York, NY 10018

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

Dear Ms. George:

In your letter dated May 29, 2003 you requested a classification ruling.

The submitted item, identified as a “Warm Tub Cuddler Gift Set”, will consists of a cushion and washcloth. A sample of the washcloth was not submitted. The outer shell of the cushion is made from 65 percent cotton and 35 percent polyester terry knit fabric. It is stuffed with a fiberfill. Attached to the main panel of the cushion is a tubular headrest piece. The headrest piece has ears, embroidered eyes, nose and mouth. The cushion measures approximately 10 x 29 inches. The washcloth will be made from 100 percent cotton terry toweling fabric. It will measure approximately 12 x12 inches. The cushion and washcloth items will be packed together in vinyl bag for retail sale at time of import. As requested the sample is being returned.

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 repacking.

The subject items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out a specific activity (used for bathing an infant) and they are packaged for sale directly to users without repacking. It is our opinion that the cushion is the component that gives the set its essential character.

The applicable subheading for the cushion set will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for will be 9404.90.1000, 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: of cotton. The duty rate will be 5.4 percent ad valorem.

The components of the set fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa restrictions.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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