CLA-2-94:RR:NC:N3:349
Kirit D Patel
Venus Textiles
P.O. Box 50580
Irvine, CA 92619-0580
RE: The tariff classification of a duvet set from China, India and Pakistan
Dear Mr. Patel:
In your letter dated July 8, 2008 you requested a classification ruling.
The submitted sample is a duvet set. The set will contain a duvet insert, duvet cover and a bed skirt. Samples of the items were submitted. The outer shell of the duvet insert (plain comforter) is made from 60 percent cotton and 40 percent polyester woven yarn dyed plaid fabric. It is stuffed with a polyester fill. The duvet cover is made from 100 percent polyester woven fabric. The back features a zipper closure. The bed skirt consists of a 80 percent cotton and 20 percent polyester woven platform section and a skirt made from 100 percent polyester woven solid color fabric. You indicate that the items may also be imported separately.
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; and
(c) are put up in a manner suitable for sale directly to users
without repacking
The instant items meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of three different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity and they are packaged for sale directly to users without repackaging. The duvet insert imparts the essential character of the set.
The applicable subheading for the set and duvet insert (imported separately) 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.
The applicable subheading for the duvet cover imported separately will be 6302.32.2060, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other…. other: other. The duty rate will be 11.4 percent ad valorem.
The applicable subheading for the bed skirt imported separately will be 6303.92.2050, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: other… other: other. The duty rate will be 11.3 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 duvet insert falls within textile category 362. The duvet cover and bed skirt fall within textile category designation 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. 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division