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NY L84670

May 25, 2005

CLA-2-63:RR:NC:N3:349 L84670


TARIFF NO.: 630140.0020.

Mr. Brad Song
Zinus Inc.
7068 Koll Center Parkway #425
Pleasanton, CA 94566

RE: The tariff classification of a blanket and cushion set from China.

Dear Mr. Song:

In your letter dated May 3, 2005 you requested a classification ruling.

The instant sample consists of a blanket and a floor cushion combination. The outer shell of the cushion is made from 100 percent polyester knit pile fabric. The cushion has three zippered compartments. The top and bottom compartments contain a pad. The pad is comprised of an approximately ½ inch piece of polyurethane foam and polyester fiber fill in a knit fabric cover. The pads are approximately 1-inch thick overall when relaxed and 3/8 inch under compression. The cushion measures approximately 24 x 24 x 5 inches. The center zippered compartment contains a removable blanket. The blanket measures approximately 50 x 70 inches. The blanket is made from 100 percent polyester knit pile fabric. The compartments are separated with polypropylene non-woven fabric. You indicate that the set will be packaged for retail sale at time of import.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking.

In this case all three criteria are met and the cushion and blanket combination qualifies as a set. The blanket imparts the essential character of the set.

The applicable subheading for the blanket and cushion set will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers other. The duty rate will be 8.5 percent ad valorem.

Although classified as sets the cushion and blanket are subject to textile category numbers as if they were imported separately. The blanket falls within textile category designation 666. The cushion would fall under a subheading that is not assigned a textile category designation. 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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