United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82635 - NY K82676 > NY K82661

Previous Ruling Next Ruling
NY K82661

February 10, 2004

CLA2-RR:NC:TA:349 K82661


Mr. Steven H. Wang
DBA WHL Customs Broker Services
11222 S. La Cienega Blvd., Suite # 528
Inglewood, CA 90304

RE: Classification and country of origin determination for bedding sets; 19 CFR 102.21(c)(1); wholly obtained or produced in a single country

Dear Mr. Wang:

This is in reply to your letter dated January 23, 2004, requesting a classification and country of origin determination for bedding sets which will be imported into the United States. This request is made on behalf of All Strong Industry (USA) Inc.


The subject merchandise, identified as item 1(full size), 2 (queen size) and 3 (twin size), are bedding sets. The queen and king size sets consists of one comforter, two standard pillowcases, two pillow shams, flat sheet, fitted sheet and a bed skirt. The twin size bedding set consists of the same items but contains only one pillowcase and one pillow sham. The outer shell of the comforters is made from 55 percent cotton and 45 percent polyester woven fabric. They are all stuffed with a polyester filler. One side of the comforters has a printed pattern and the reverse side is either plain dyed or printed. The pillow shams are made from 55 percent cotton and 45 percent polyester woven fabric. The fabric is printed to match the comforter. All of the shams feature a flap closure on the back. The sheets and pillowcases are made from 55 percent cotton and 45 percent polyester woven fabric. These items are printed in a different coordinating pattern. The bed skirt consists of a polypropylene non-woven fabric platform section and a woven skirt or ruffle. The woven skirt will be printed or plain dyed. The skirt is sewn along three sides of the platform section and it has a 14.5-inch drop. The manufacturing operations for the three bedding sets are as follows:

-55 percent cotton and 45 percent polyester yarns are spun. - yarns are woven into fabric.
-polypropylene non-woven platform fabric is made. -55 percent cotton and 45 percent polyester fabric is dyed or printed and finished. -polyester filler is made.
-fabrics are cut, sewn, stuffed, etc. forming the various set components. -comforter, pillow shams, pillowcases, sheets and bed skirt are packed in sets for retail sale and shipped to the U.S.


What are the classification and country of origin of the subject merchandise?


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

The applicable subheading for the all three bedding sets will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, poufffes 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: 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 4.4 percent ad valorem.

Although classified as a set, the individual components are subject to textile category designations as if they were classified separately. Accordingly, the comforter falls within textile category designation 362. The bed skirt and pillow shams fall within textile category designation 369. The sheets fall within textile category designation 361. The pillowcases fall within textile category designation 360. 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.


Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the bedding sets were wholly obtained or produced in a single country, that is, China, country of origin is conferred in China.


The country of origin of the bedding sets is China. Based upon international textile trade agreements products of China in category designations 362, 360 and 361 are subject to quota and the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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

Previous Ruling Next Ruling

See also: