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NY J89452

October 10, 2003

CLA-2-94:RR:NC:TA:349 J89452


TARIFF NO.: 9404.90.8020; 6302.10.0005; 6302.10.0008

Ms. June Gu
Golden Horse Enterprise (NY) Inc.
488 Seventh Avenue, Suite 8J/K
New York, NY 10018

RE: The tariff classification of a comforter and a knit sheet set from China

Dear Ms. Gu:

In your letter dated September 25, 2003 you requested a classification ruling.

You submitted samples of a full/queen size comforter and a queen size sheet set. The outer shell of the comforter is made from a printed 100 percent cotton jersey knit fabric. It is stuffed with polyester batting and quilted through all three layers. In another version the comforter will be dyed a solid color.

The sheet set consists of a flat sheet, fitted sheet and two pillowcases. It is made from a 100 percent cotton jersey knit fabric. The set will be made in dyed and printed versions. The flat sheet is hemmed on all four sides and the fitted sheet is fully elasticized. The pillowcases are sized to fit a standard pillow. The sheet set is packed in a drawstring bag made from the same jersey knit fabric as the sheets and pillowcases. The bag is sized to fit the folded set. The bag features a large self-adhesive paper label that provides advertising information, contents of the set, washing instructions, country of origin, trademarks and the fiber content.

The pillowcases and the sheets are classified within the same subheading although listed separately for statistical purposes. The sheet set and the bag are sold together at retail and are considered to be a composite good in accordance with General Rule of Interpretation (GRI) 3(b). The sheet set provides the essential character of this composite good.

The applicable subheading for the comforter 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 springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem.

The applicable subheading for the knit pillowcase will be 6302.10.0005, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: pillowcases and bolster cases. The duty rate will be 6.2 percent ad valorem.

The applicable subheading for the flat sheet and fitted sheet will be 6302.10.0008, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: bed linen, knitted or crocheted of cotton: sheets. The duty rate will be 6.2 percent ad valorem.

The comforter, pillowcase and sheets fall within textile category designation 362. 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 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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