CLA-2-94:OT:RR:NC:N3:349
3924.90.5600; 6307.90.9889
Ms. Margaret Polito
222 Riverside Drive, Suite 14E
New York, NY 10025
RE: The tariff classification of a bed in a bag from China
Dear Ms. Polito:
In your letter dated August 29, 2010 you requested a classification ruling on behalf of WestPoint Home, Inc.
The submitted sample is identified as a bed in a bag. It consists of a queen size comforter, a bed skirt, two pillow shams, a flat sheet, a fitted sheet, two pillowcases, an Eco-Vac™ bag and a carry/storage bag. The outer shell of the comforter is made from a 100 percent polyester woven fabric. It is stuffed with a polyester fiberfill. Quilt stitching extends through all three layers. One side of the comforter features a floral design in burgundy, pink and grey. The other side of the comforter is constructed from a solid burgundy fabric.
The pillowcases, flat sheet and fitted sheet are made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is printed and not napped. The pillowcases are sewn on three sides with an opening at one end. The fitted sheet has elasticized edges.
The bed skirt is comprised of a platform section and skirt. The platform is made from an 80 percent polyester and 20 percent cotton woven fabric. The platform section is a solid white color. The skirt is made from 100 percent polyester woven fabric. The skirt is burgundy in color.
The pillow shams are made from a 100 percent polyester woven fabric. The face fabric features the same floral design as the comforter. The back is a solid color and contains an overlapping flap closure. The edges of the sham feature a flange or picture frame effect.
All of the items are compressed into an Eco-Vac™ bag and then placed in an outer carry bag used for domestic storage. The Eco-Vac™ bag is a polyvinyl chloride compression bag that measures approximately 31 x 26 inches. It has a press to lock closure at one end and a valve that enables air to be withdrawn from the bag compressing the items stored within. The carry/storage bag is constructed from a polypropylene woven fabric. It features a clear top or plastic front panel, a handle to facilitate carrying and inner belts to secure items during transport. An inner layer consisting of two sides and a bottom or back panel are made from cardboard covered with the polypropylene fabric.
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 without repacking
In this case the second criterion is not met and each item is classified individually.
The applicable subheading for the comforter will be 9404.90.8522, 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 springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.
The applicable subheading for the pillowcases will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the flat and fitted sheets will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the bed skirt 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.
The applicable subheading for the pillow shams will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for the Eco-Vac™ bag will be 3924.90.5600, HTSUS, which provides for…other household articles…of plastics: other; other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the carry/storage bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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