CLA 2-94:OT:RR:NC:N4:463
Thiago V. Castro
Jojo Designs, LLC
4701 NW 103rd Avenue
Sunrise, FL 33351
RE: Classification of a Botanical Leaf bedding “set” made in China
Dear Mr. Castro:
This is in reply to your letter dated March 10, 2022, requesting a tariff classification ruling for a 4-piece Botanical Leaf bedding “set.” Illustrative literature, product descriptions, web links and samples were provided.
Per the provided information, you referred to the 4-piece Botanical Leaf bedding as a “set,” which consists of the following: a crib comforter, a fitted crib sheet, a crib skirt, and a diaper stacker. You state that all articles are made in China. See image below:
Botanical Leaf Bedding “Set” (Items in picture are not necessarily part of set.)
Brief descriptions of the articles that make up the 4-piece bedding “set” follows:
The comforter is made from 100% polyester woven fabrics, front and back, and is stuffed with 100% polyester fiberfill batting. The front of the comforter is beige and embroidered with large flowing leaf patterns and the back is white with leaf prints. The comforter is bordered in white piping and measures 45 x 36 inches.
The fitted sheet is made from 100% polyester, printed, woven fabric. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
The crib skirt is made from 100% polyester woven fabric. The skirt portion includes a sewn-on 100% cotton tassel fringe around the bottom edge.
The diaper stacker is made from 100% polyester woven fabrics and features a bottom panel, two side panels, two back panels, and three front panels. The complete eight-panel, pyramidal-shaped stacker measures 15 x 20 inches. It has a slit opening in the front that extends lengthwise from the middle, and a cardboard base. The rounded printed leaf pattern on the front and back panels are stuffed with 100% polyester fiberfill. The stacker features two 100% cotton fabric ties for hanging.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
A “set” is defined within the meaning of General Rule of Interpretation 3(b) (GRI 3(b)) and the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides that “[f]or the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
In correspondence, you referred to the subject articles as a 4-piece “set” and requested that it be classified as a set. The articles meet GRI 3(b) set criteria (a), that is, they “consist of at least two different articles which are, prima facie, classifiable in different headings,” and GRI 3(b) set criteria (c), that is, they “are put up in a manner suitable for sale directly to users without repacking.” However, although the subject articles are intended for use in a baby’s room, they do not meet GRI 3(b) set criteria (b), that is, they do not “consist of products or articles put together to meet a particular need or carry out a specific activity.” Since the subject merchandise fails to meet all three GRI 3(b) set criteria, each article must be classified separately.
The applicable subheading for the crib comforter will be 9404.40.9022, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” The general rate of duty will be 12.8% ad valorem.
The applicable subheading for the fitted sheet will be 6302.22.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other: sheets. The general rate of duty will be 11.4% ad valorem.
The applicable subheading for the crib skirt will be 6303.92.2050, HTSUS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other: other: other. The general rate of duty will be 11.3% ad valorem.
The applicable subheading for the diaper stacker will be 6307.90.9891, HTSUS, which provides for other made-up textile articles, other. The general rate of duty will be 7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6302.22.2020 and 9404.40.9022, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6303.92.2050, and 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6303.92.2050 and 6307.90.9891, HTSUS, listed above.
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 https://hts.usitc.gov/current.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division