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NY L88063

October 21, 2005

CLA-2-94:RR:NC:N3:349 L88063


TARIFF NO.: 9404.90.8020

Ms. LoJen Yin
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016

RE: The tariff classification of comforter set from China.

Dear Ms. Yin:

In your letter dated October 11, 2005 you requested a classification ruling.

You submitted a sample of a comforter set. The set consists of a comforter, bed skirt and two shams. The outer shell of the comforter is stated to be made from 60 percent cotton and 40 percent polyester woven fabric. It is stuffed with a polyester fiberfill. Three sides of the comforter are finished with a banded edge.

The bed skirt consists of a skirt portion and platform section. The platform section of the bed skirt is made from 70 percent polyester and 30 percent cotton woven fabric. The 15-inch pleated skirt is attached to three sides of the platform. The skirt portion is made from 60 percent cotton and 40 percent polyester woven fabric.

The pillow shams are made from 60 percent cotton and 40 percent polyester woven fabric. They are sewn on three sides. The fourth side features a European side closure with fabric ties.

 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 (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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.

The comforter falls within textile category designation 362. The bed skirt and pillow shams 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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