Mr. Bengt Lager, President
Regal & Lager, Inc.
Scandinavian Products for Children
1506 Waynesborough Court
Marietta, GA 30062
RE: The tariff classification of a travel bed from Taiwan
Dear Mr. Lager:
In your letter dated November 8, 1993, you requested a
tariff classification ruling.
The furniture item consists of a travel bed for children 2-6
years old called the Travel'n Trundle bed. It can also be used
as a trundle, as it fits under any adult bed on a standard frame.
The bed is put together by inserting the side sections, made of
polyethylene foam, into the side pockets, two in each long side
and one in each short side. The sides are then raised and
velcroed in the corners. The mattress is made of vinyl covered
polyurethane foam and comes with a fitted sheet. It disassembles
and rolls up like a sleeping bag and has a patent pending.
Everything fits into a carrying bag. The bed and bag are made of
nylon, while the sheet is of cotton polyester blend and is
designed to be placed on the floor or ground.
The Travel'n Trundle bed with sheet and carry bag is
considered a set. The essential character is imparted by the
plastic components. The plastic gives the furniture its support
and makes up the major portion of its weight. It is also the
most prominent feature of the child bed which has the appearance
of plastic with nylon and cotton or a cotton and polyester blend
The submitted sample will be returned to you under separate
The applicable subheading for the children travel bed will
be 9403.70.8010, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Furniture of plastics:
Other, household. The rate of duty will be 2.4 percent ad
Regardless of the classification of the set, any textile
article that would be subject to quota if imported separately, is
subject to the same quota if imported as part of a set. The
carry bag, which would be classifiable under subheading
4202.92.3030, HTSUSA, is in textile category #670. The sheet, if
imported separately and if of polyester, it would be classifiable
under subheading 6302.32.2040, HTSUSA, which provides for: Bed
linen, table linen, toilet linen and kitchen linen: Other bed
linen: Of man made fibers: Other: Sheets: Not napped. The sheet
if of cotton and imported separately, is classifiable under
subheading 6302.31.2040, HTSUSA, which provides for: Bed linen,
table linen, toilet linen . . . other . . . Sheets: Not napped.
The applicable textile category for the sheet of polyester will
be #666. The applicable textile category for the sheet of cotton
will be #361.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport