CLA-2-63:S:N:N6:349 8080645
Fingerhut Corporation
Attn: Rita Menne S-228
4400 Baker Road
Minnetonka, MN 55343
Re: The classification of a bed set from China.
Dear Ms. Menne:
In your letter dated March 22, 1995 you requested a tariff
classification ruling.
You submitted a package insert with photographs of a bed set
you intend to import. The set consists of a flat sheet, fitted
sheet, two pillowcases, dust ruffle, two pillowshams, and a
comforter. The comforter is made of 55 percent polyester and 45
percent cotton woven fabric with a polyester filler. The
pillowshams and bed skirt are made of 55 percent polyester and 45
percent cotton woven fabric. The pillowcases and the sheets are
made of 55 percent cotton and 45 percent polyester woven fabric.
The fabric is printed in a leaf design. In your letter you state
the items will be packaged together in China and put up for
retail sale in the United States as a set.
The submitted set meets the qualifications of "goods put up
in sets for retail sale". The components of the set consist of
at least two different articles which are, prima facie,
classifiable in different headings. They are put up together to
meet a particular need or carry out a specific activity, and they
are packed for sale directly to users without repacking. The
comforter imparts the essential character of the set.
The applicable subheading for the comforter set will be
9404.90.8522, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattress supports; articles of bedding
and similar furnishing (for example, mattresses, quilts,
eiderdown, 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 rate of duty is 14.3 percent ad valorem.
Although classified as a set, the individual components are
subject to textile category numbers as if they were classified
separately. Accordingly, the comforter, dust ruffle, and
pillowshams fall within textile category designation 666. The
fitted and flat sheets fall within textile category designation
361 and the pillowcases fall within textile category designation
360. Based upon international trade agreements, products of China
are subject to visa and quota requirements.
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. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report On
Current Import Quotas (Restraint Levels),an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport