CLA-2-94:S:N:N6:349 810540
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: The tariff classification of bedding sets from Pakistan.
Dear Ms. Cumins:
In your letter dated May 15, 1995, on behalf of The Morgan
Group Inc., you requested a classification ruling.
You submitted samples of "bed-in-bag" bedding sets. One
set will be composed of a comforter made of 70 percent cotton and
30 percent polyester woven fabric with a filler. The set also
includes a flat sheet and fitted sheet and pillowcase made of 65
percent polyester and 35 percent cotton woven fabric. The fabric
is printed with a floral design. The second set contains a
comforter made of 70 percent cotton and 30 percent polyester
woven fabric with a filler. This set also contains a pillowsham,
dust ruffle, pillowcase, flat and fitted sheets made of 65
percent polyester and 35 percent cotton woven fabric. The
components of the third set are the same as the second and all
the items are made of the same fiber content, except for the dust
ruffle and pillowsham which will be made of 70 percent cotton
and 30 percent polyester woven fabric. The fabric in both sets is
printed in a striped pattern and is pastel-colored. The
components of the three sets are packed together in a vinyl bag
for retail sale.
The submitted sets meet 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 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 sets. As
requested the samples are being returned.
The applicable subheading for the "bed-in-bag" set will be
9404.90.8020, Harmonized Tariff Schedule of the United States
(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: of
cotton, not containing any embroidery, lace, braid, edging,
trimming, piping exceeding 6.35 mm or applique work... quilts,
eiderdown, comforters and similar articles. The duty rate will
be 4.9 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 "bed-in-bag" is subject to quota
and visa requirements. The comforter falls within textile
category designation 362. The pillowcase and sheets of the sets
fall within textile category designation 666. The dust ruffle
and pillowsham of the second set falls within textile category
666. The dust ruffle and pillowsham of the third set falls
within category designation 369.
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