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NY M87324

November 17, 2006

CLA-2-94:RR:NC:N3:349 M87324


TARIFF NO.: 9404.90.8020

Kevin Egan
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of a crib set from China.

Dear Mr. Egan:

In your letter dated October 27, 2006 you requested a classification ruling on behalf of Fantec Inc. dba John Marshall Design.

The submitted sample, identified as “Snoozing Bears”, is an infant’s crib set. The set contains a comforter, crib sheet, crib skirt and bumper pads. The face and back of the comforter is made from 60 percent cotton and 40 percent polyester printed woven fabric. It is filled with a polyester batting. The fitted sheet is made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is printed but not napped. The corners of the sheet are elasticized. The crib skirt is comprised of a platform section and a skirt. The platform and skirt sections are made from 60 percent cotton and 40 percent polyester woven fabric. The fabric on the skirt section is printed. The bed skirt has a 15-inch drop and it is sewn to three sides of the platform section. The bumper pads are made from 60 percent cotton and 40 percent polyester woven fabric. They are stuffed with polyester filler. The top edge is finished with a ruffle. Sewn to the edge are textile tie-strings used to secure the bumper pads to the crib. All of the items are packaged together for retail sale in a polyvinyl bag.

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 comforter set will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 falls within textile category 362. The crib sheet falls within textile category designation 361 and the crib skirt within textile category designation 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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