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NY L80990

December 10, 2004

CLA-2-94:RR:NC:TA:349 L80990


TARIFF NO.: 9404.90.8020

Ms. Nancy Hu
E & E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538

RE: The tariff classification of a comforter set from China

Dear Ms. Hu:

In your letter dated November 19, 2004 you requested a classification ruling.

You submitted a sample of a comforter set. The set consists of a comforter, bedskirt and two pillowshams. The outer shell of the comforter is made from two different 52 percent cotton and 48 percent polyester woven fabrics. The face side is a printed slub fabric and the other side is a printed muslin fabric. It is stuffed with a polyester batting. The comforter is quilted through all three layers. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The pillow shams are made from the same two fabrics. The back portion of the pillow shams feature an overlapping flap closure and the edges are finished with a flange or picture frame effect. The bed skirt or dust ruffle is designed to hang over the edge of a box spring on three sides. The skirt or ruffle portion has an approximately 15-inch drop and is made from the same printed muslin fabric as the back of the comforter and shams. The platform section of the bed skirt is made from a woven polyester fabric. All of the components of the set are packaged for retail sale at the time of importation.

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 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 9404.90.8020, 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, 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: 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.

Your letter does not provide sufficient information for us to make a country of origin determination. Should you require an origin determination you would need to indicate where all four fabrics were formed, all of the processing operations and the countries where those operations wee performed.

Although imported as a set the individual components are subject to textile category numbers as if they were classified separately. The comforter falls within textile category designation 362. The shams and bed skirts fall within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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