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NY L88756




November 30, 2005

CLA-2-94:RR:NC:N3:349 L88756

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505; 6111.20.6070

Mr. Herb Levison
Powers Freight Express
27 Blake Avenue
Lynbrook, NY 11563

RE: The tariff classification of an infant’s crib set and infant’s coveralls from China.

Dear Mr. Levison:

In your letter dated November 7, 2005 you requested a classification ruling on behalf of Zheng Zhang USA (N.J.) Inc.

You submitted samples of an infant’s crib set and infant’s coveralls (style nos. C22190D, C22190C and C22190E). The infant’s crib set is comprised of a comforter, bed skirt, fitted sheet and bumper pad. The outer shell of the comforter is made from cotton woven printed fabric. It is stuffed with a cotton batting. Quilt stitching extends through all three layers. The face side of the comforter features embroidery, appliqués and a piping cord. The comforter has scalloped edges.

The bed skirt is comprised of a platform section and a skirt. The platform and skirt sections are made from 100 percent cotton woven fabric. The fabric on the skirt section is printed with stripes. The bed skirt has a 15-inch drop. The skirt is sewn to the sides of the platform and it contains piping.

The fitted sheet is made from cotton woven fabric. It is fully elasticized. The outer shell of the bumper pad is made from cotton woven patchwork fabric. It is stuffed with a polyester filler. One side has appliqués, embroidery and piping. Sewn to the edge are textile tie-strings used to secure the bumper pad to the crib.

Style no. CQ2190C is an infant’s footed coverall made of finely knit cotton interlock fabric. It features a full body, 10 metal snap opening, which extends from the neckline and down to both pant legs. The footed coverall has capped fabric at the long sleeve openings and embroidery and appliqué work at the chest.

Both styles CQ2190D and CQ2190E are long sleeve coveralls that are also made of finely knit cotton interlock fabric. They both feature long sleeves and openings for feet.

Style CQ2190D has a full body, an 11 metal snap opening, which extends from the neckline and down both pant legs, elasticized fabric at the sleeve and leg openings and embroidery and appliqué work at the chest.

Style CQ2190E has hemmed raglan sleeves, embroidery and appliqué work at the chest, a patch pocket, 2 metal snap closures at both shoulders and a snap bottom closure consisting of 8 metal snaps.

The infant’s crib set meets the qualifications of “goods put up in sets for retail sale”. The components of the set consist of different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a crib and they are packaged for sale directly to users without repacking. It is our opinion that the comforter is the component that gives this set its essential character

The applicable subheading for the infant’s crib set will be 9404.90.8505, 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 cotton. The duty rate will be 12.8 percent ad valorem.

The applicable subheading for the infant’s coveralls will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garmentsknittedof cotton, other, other, other, other. The duty rate will be 8.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Although the crib set is classified 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 fitted sheet falls within textile category designation 361 and the bed skirt falls within textile category designation 369. The three infant’s coveralls fall within textile category designation 239. 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.

Sincerely,

Robert B. Swierupski
Director,

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