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NY J85851

July 17, 2003

CLA-2-94:RR:NC:TA:349 J85851


TARIFF NO.: 9404.90.8505

Ms. Rheci Abustan
CHF Industries, Inc.
One Park Avenue
New York, NY 10016

RE: The tariff classification of a quilt set from India.

Dear Ms. Abustan:

In your letter dated June 23, 2003 you requested a classification ruling.

The submitted sample is a quilt bed set. The set consists of a quilt, quilted sham, flat sheet and fitted sheet. The outer shell of the quilt is made from 100 percent cotton woven fabric. It is stuffed with a cotton batting. Quilt stitching extends through all three layers. The border of the face panel is finished with a 81 percent polyester and 19 percent nylon woven velvet fabric. The face panel features a printed design with embroidery and applique work.

The outer shell of the quilted sham is made from 100 percent cotton woven fabric with a cotton batting. The face panel is printed with the same design as the comforter with embroidery and appliques. The back panel is plain and it has an overlapping flap closure. The edges of the sham are finished with a sheer woven fabric that creates a picture frame effect.

The pillowcase is made from 100 percent cotton woven printed fabric. Three edges are sewn and the fourth contains a slit opening used to accommodate the insertion of a pillow. Piping has been inserted into the hemmed portion of the open end.

The flat and fitted sheets are made from 100 percent cotton woven printed fabric. The flat sheet is sewn along three edges. It has an approximately 4 inch wide contrasting color self-hem at the top of the sheet. The hem contains a swirl trim. The fitted sheet has elasticized corners. The sides and ends are sewn. The components of the sets will be packed together in a bag for retail sale at time of import. As requested the samples are being returned.

The quilt bed set meets the criteria for "goods put up in sets for retail sale" as defined in the Explanatory Notes to General Rule of Interpretation 3(b). The comforter imparts essential character of the sets.

The applicable subheading for the quilt set will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13 percent ad valorem.

Although classified as a set, the individual components are subject to textile category numbers as if they were classified separately. The quilt falls within textile category designation 362. The pillowcase falls within textile category designation 360. The flat and fitted sheet fall within textile category designation 361. The quilted sham falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. The quilted pillow sham is 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 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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