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NY K82952

March 2, 2004
CLA-2-94:RR:NC:TA:349 K82952


TARIFF NO.: 9404.90.8522

Mr. Summy Hsu
Continental Agency
535 Brea Canyon Road
Walnut, CA 91789

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

Dear Mr. Hsu:

In your letter dated February 3, 2004 you requested a classification ruling on behalf of Ventana Corporation.

You will be importing a comforter set. A sample of the set was not submitted. The set contains a comforter, bedskirt, two pillow shams, pillow, decorative pillow and a neckroll. All of the items are made from 42 percent rayon, 40 percent polyester and 18 percent cotton woven fabric. The two pillows and neckroll are stuffed with a polyester filler. The comforter will be available in 63 x 86, 88 x 92 and 108 x 92-inch sizes. The pillow shams will measure either 20 x 30 inches, 26 x 34 inches or 26 x 34 inches. The pillow will measure either 16 x 20 inches or 18 x 22 inches. The neckroll will measure 7 x 18 inches or 8 x 20 inches. The decorative pillow will be available in a 16 inch or 18 inch square size. You state that all of the items will be packaged together for retail sale at time of import.

The comforter 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 comforter imparts the essential character of the set.

The applicable subheading for the comforter set will be 9404.90.8522, 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 man-made fibers. The duty rate will be 12.8 percent ad valorem.

The comforter, bedskirt and shams fall within textile category designation 666. Based upon international textile trade agreements products of China are 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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