CLA-2-94:RR:NC:TA:349 H85391
Ms. Eva Chien
First Nest Products, Inc.
17 Peak Place
Sewell, NJ 08080
RE: The tariff classification of crib linen sets from China
Dear Ms. Chien:
In your letter dated August 25, 2001 you requested a classification ruling.
You submitted a photograph of an infant’s crib linen set. A sample was not submitted. The set will consist of a comforter, fitted sheet, dust ruffle and bumper pads. The sets, which are sized to fit an infant’s crib, will be made in three different fiber contents. The comforters and bumper pads will be stuffed with polyester batting in all three styles. Style C 3001 will be made from printed 100 percent cotton woven fabric. Style S 4001 will be made from 100 percent silk woven fabric and Style P 5001 will be made from 65 percent polyester and 35 percent cotton woven fabric. In the submitted photograph, the comforter and bumper pads feature a decorative ruffle sewn into their edges. The sets will be packed for retail sale in a vinyl bag.
The infant’s crib sets meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of four different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of furnishing an infant's crib and they are packaged for sale directly to users without repacking. It is our opinion that the comforter is the component that gives this set its essential character.
The applicable subheading for the infant's crib set, style C 3001, will be 9404.90.8505, Harmonized Tariff Schedule of the United States, (HTS), which provides for 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: quilts, eiderdowns, comforters and similar articles... with outer shell of cotton. The rate of duty will be 13.3 percent ad valorem.
The applicable subheading for the infant’s crib set, style P 5001, will be 9404.90.8522, HTS, 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 13.3 percent ad valorem.
The applicable subheading for the infant’s crib set, style S 4001, will be 9404.90.8523, HTS, 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 other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 13.3 percent ad valorem.
Although classified as a set, the individual components of the crib sets are subject to textile category numbers as if they were classified separately. The style C 3001 comforter falls within textile category designation 362 while the dust ruffle falls within textile category designation 369 and the fitted sheet falls in category 361. The comforter, dust ruffle and fitted sheet in style P-5001 fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The components of the silk crib set, style S 4001, and the bumper pads in styles C 3001 and P 5001 are classified under subheadings that are not assigned a textile category number and are not subject to quota or visa restrictions.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division