CLA-2-63:OT:RR:NC:N3:349
Ms. Heather Mooney
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a bedspread set from India
Dear Ms. Mooney:
In your letter dated April 6, 2009 you requested a classification ruling.
The submitted sample is identified as “Cotton Aubusson Design Chenille Bedspread set.” The set contains a bedspread and either one or two pillow shams. The 100 percent cotton bedspread consists of a woven base fabric with tufts of yarns inserted in a decorative pattern. All four edges of the bedspread are hemmed.
The shams are made from the same fiber content as the bedspread. They have a tufted face panel with an overlapping flap closure on the back. The set will be available in twin, full, queen and king sizes.
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
The bedspread set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles that are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing a bed and they are packaged for sale directly to users without repackaging. The bedspread imparts the essential character of the set.
The applicable subheading for the bedspread set will be 6304.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of cotton: other. The duty rate 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/.
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