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NY K80607

December 3, 2003
CLA-2-94:RR:NC:TA:349 K80607


TARIFF NO.: 9404.90.8020

Ms. Sandy Dawson
RL Childrenswear Company LLC
131 West 33rd Street
New York, NY 10001

RE: The tariff classification of an infant’s quilt set from China.

Dear Ms. Dawson:

In your letter dated November 5, 2003 you requested a classification ruling.

The submitted sample, identified as style number YY021667, is an infant’s quilt set. The set consists of a quilt, quilt cover and pillowcase. The outer shell of the quilt is made from 100 percent cotton knit fabric. It is stuffed with a polyester filler. All of the edges are sewn and it measures approximately 29 x 36 inches. It does not contain any embroidery, lace, braid, trimming, applique work, edging or piping. The quilt cover and pillowcase are made from 100 percent cotton knit fabric. Three sides of both items are sewn. The fourth side of both items features an opening with a button/buttonhole closure. The quilt cover measures approximately 29 x 36 inches. The pillowcase measures approximately 11 x 14.5 inches. The components of the set are packaged for retail sale at time of import.

The infant’s quilt set meets the qualifications of "goods put up in sets for retail sale." The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The quilt imparts the essential character of the set.

The applicable subheading for the infant’s quilt 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 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 6.35 mm or applique work quilts, eiderdowns, comforters and similar articles. The duty rate will be 4.5 percent ad valorem. The duty rate for 2004 will be 4.4 percent ad valorem

All of the items 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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