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NY L88943

December 2, 2005

CLA-2-94:RR:NC:N3:349 L88943


TARIFF NO.: 9404.90.8522

Ms. Erin Giang
E & E Co., Ltd.
19410 Cabot Boulevard
Hayward, CA 94545

RE: The tariff classification of comforter set from China.

Dear Ms. Giang:

In your letter dated November 16, 2005 you requested a classification ruling.

The merchandise at issue is a comforter set. The submitted twin set contains a comforter, pillow sham and a bed skirt. Sets in other sizes will contain two pillow shams. The face panel of the comforter is made from 100 percent polyester micro suede knit fabric. The back panel is made from 50 percent cotton and 50 percent polyester woven fabric. It is stuffed with polyester filler. All of the edges are finished. The comforter does not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35mm or appliqué work.

The pillow sham is made from the same fabrics as the comforter. It has an overlapping flap closure on the back. The edges of the sham a finished with a flange that creates a picture frame effect.

The bed skirt consists of a 100 percent polyester plain-woven platform section and a skirt or ruffle. The skirt is made from 100 percent polyester micro suede fabric. It is sewn along three sides of the platform section and it has a 15.5-inch drop. The comforter set will be available in twin, full, queen, king and Cal-king sizes. The components of the set are packed together in a vinyl bag for retail sale.

The submitted 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. It is put together to meet a particular need or carry out a specific activity, and it is packed for sale directly to users without repacking. The comforter imparts the essential character of the set.

The applicable subheading for the 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 polyester. The duty rate will be 12.8 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/.

The comforter, pillow sham and bed skirt fall within textile category designation 666. 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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