CLA-2-63:OT:RR:NC:N3:351
Susan DeMasi
CHF Industries
One Park Avenue
New York, NY 10016
RE: The tariff classification of a bag for a comforter set, from China
Dear Ms. DeMasi:
In your letter dated Sept. 8, 2008, you requested a tariff classification ruling.
You submitted a bag that will be used to package, for retail sale, a comforter set. It is cylindrical, 16” tall and 11” in diameter, and is constructed of 100% cotton woven fabric. The top is clear PVC sheeting with an all-around zipper closure. There are two nylon rope handles. A variation has a PVC bottom. The sample that you submitted will be returned as requested.
You did not specify what the comforter set will include and you specifically state that you are only interested in the classification of the bag. The bag is not considered usual packaging for a comforter set. It is for repeated re-use for domestic storage of the comforter or any other item.
You also ask, if the comforter set were imported in this bag, would that preclude classification of the items as a set for tariff purposes. It is the opinion of this office that it would not be a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) 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:
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; and
(c) are put up in a manner suitable for sale directly to users without repacking.
The proposed set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The bag may be re-used without the comforter. The comforter will certainly be used without the bag. The bag will not be used to make up the bed. This is not a set for tariff purposes; therefore, each item would be separately classified.
The applicable subheading for the bag, whether imported separately or with the comforter set, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division