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NY N014966




August 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.40.0020; 9404.90.2000

Karl F. Krueger
DHL Global Forwarding
2660 20th St.
Port Huron, MI 48060

RE: The tariff classification of blankets, blanket sets and pillow sets from China

Dear Mr. Krueger:

In your letter dated July 26, 2007 on behalf of B2X Corporation, you requested a classification ruling.

The submitted samples, identified as sets Style AM0016, AM0017, AM0018 and AM0019, consist of various combinations of blankets, pillows and eye masks packaged in sheer fabric bags. You will also import blanket Style AM0020 however, a sample was not sent. These items are marketed and sold to consumers for their comfort and convenience during all modes of travel.

Styles AM0017 and AM0020 are blankets made from two layers of fabric. Style AM0017, a brown blanket, is made from 80 percent polyester and 20 percent nylon knit pile fabric. It measures 39 x 62 inches. One layer of Style AM0020, which is a white blanket, is made from 80 percent polyester and 20 percent nylon knit pile fabric. The second layer is made from 100 percent polyester knit pile fabric. The edges of both blankets are bound.

Style AM0016 consists of a brown blanket, brown eye mask and brown pillow. The blanket is made from the same construction as Style AM0017. The eye mask is made from 80 percent polyester and 20 percent nylon knit pile fabric. The eye mask is used to eliminate light while sleeping, The pillow is comprised of a pillow form and cover. The outer shell of the pillow form is made from 91 percent polyester and 9 percent spandex. It is stuffed with polystyrene beads. The cover is made from 80 percent polyester and 20 percent nylon knit pile fabric. The cover features a zipper closure.

Style AM0018 consists of a brown pillow and brown eye mask. The pillow is comprised of a pillow form and cover. The outer shell of the pillow form is made from 91 percent polyester and 9 percent spandex. It is stuffed with polystyrene beads. The cover is made from 80 percent polyester and 20 percent nylon knit pile fabric. The eye mask is made from 80 percent polyester and 20 percent nylon knit pile fabric.

Style AM0019 consists of a white blanket, white eye mask and white pillow. The blanket and eye mask are made from two layers. One layer is made from 80 percent polyester and 20 percent nylon knit pile fabric. The second layer is made from 100 percent polyester knit pile fabric. The pillow is comprised of a pillow form and cover. The outer shell of the pillow form is made from 91 percent polyester and 9 percent spandex. It is stuffed with polystyrene beads. The cover is made from 80 percent polyester and 20 percent nylon knit pile fabric.

Style AM0021 is comprised of a travel pillow and eye mask. The U-shaped neck pillow is comprised of a pillow form and cover. The outer shell of the pillow form is made from 91 percent polyester and 9 percent spandex. It is stuffed with polystyrene beads. The cover is made from 80 percent polyester and 20 percent nylon knit pile fabric. The eye mask is made from 80 percent polyester and 20 percent nylon knit pile fabric.

The various blankets, eye masks and pillows are packed in a flimsy drawstring bag that is made from 85 percent polyester and 15 percent nylon sheer woven fabric. The bag is sized to contain and store the various combinations of components.

 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 with repacking Styles AM0016, AM0018, AM0019 and AM0021 meet 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 up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The essential character of Styles AM0016 and AM0019 is imparted by the blanket. The essential character of Styles AM0018 and AM0021 is imparted by the pillow. The sheer bag is considered a composite item with the set and the individual blankets.

The applicable subheading for Styles AM0016, AM0017, AM0019 and AM0020 will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets (other than electric blankets) and traveling rugs, of synthetic fibersother. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for Styles AM0018 and AM0021 will be 9404.90.2000, HTSUS, 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: pillows, cushions and similar furnishings: other. The duty rate will be 6 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 blankets fall within textile category 666. 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. 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.

Sincerely,

Robert B. Swierupski
Director,

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