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NY K83215

March 9, 2004
CLA-2-63:RR:NC:TA:349 K83215


TARIFF NO.: 6304.19.1000

Mr. Jeffrey J. Walton
Sears Roebuck & Co.
333 Beverly Road, D5-254B
Hoffman Estates, IL 60179

RE: The tariff classification of bed coverlet set from Portugal.

Dear Mr. Walton:

In your letter dated February 18, 2004 you requested a tariff classification ruling.

The submitted sample, identified as item DR727, is a bed coverlet set. The set consists of a coverlet/bedspread and two pillow shams. Both items are made from 80 percent cotton and 20 percent polyester woven fabric. The fabric features a stuffed effect appearance that has been created by thick low twist yarn. The coverlet is a full size. The shams measure approximately 24.5 x 30 inches. They have an overlapping flap on the back. Both items have a scalloped edge finished with stitching. The stitching along the edges finishes the edge and following Headquarters Ruling Lettter (HQ) 955576 is not considered embroidery. The items are packaged together in a vinyl bag for retail sale at time of import.

The coverlet 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 coverlet imparts the essential character of the set.

The applicable subheading for the coverlet set will be 6304.19.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate will be 4.4 percent ad valorem.

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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