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NY K83759

March 24, 2004
CLA-2-94:RR:NC:TA:349 K83759


TARIFF NO.: 9404.90.8522

Mr. Essa M. Bateh
Ramallah Trading Company, Inc.
255-47th Street
Brooklyn, NY 11220

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

Dear Mr. Bateh:

In your letter dated March 5, 2004 you requested a classification ruling.

You submitted a sample of a 7-piece comforter set. The set consists a comforter, bedskirt/dustruffle, two pillow shams, pillow, decorative pillow and a neckroll. All of the items are made from 55 percent polyester and 45 percent cotton woven printed fabric. The comforter is stuffed with a polyester filler. The edges are finished with a cord. The back panel of the comforter is plain. The bedskirt/dust ruffle features a plain platform with a 14-inch drop skirt.

The pillows and neckroll are comprised of a form and cover. One pillow measures approximately 13 inches square. This pillow has a corded edge. The cover has a zipper closure and an envelope type flap that has a tassel and button. The other pillow measures approximately 15 inches square. The edges are finished with a corded fringe. The neckroll measures 16 x 6 inches in diameter. The ends of the neckroll are finished with a corded fringe.

The pillow shams measure approximately 24 x 40.5 inches. The face panel is printed with a floral pattern. The back of the face side is slightly stuffed. The edges of the shams are finished with a cord. The back panel is plain and has an overlapping flap closure. The shams have a flange or picture frame effect. All of the items are packaged together for retail sale in a vinyl bag 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.

Although imported as a set the individual components are subject to textile category numbers as if they were imported separately. 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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