CLA-2-94:S:N:N6:349 886812
Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of a comforter set from Canada.
Dear Ms. Williams:
In your letter dated May 26, 1993, on behalf of Beco
Industries Ltd. you requested a tariff classification ruling.
You submitted a king size comforter set consisting of a
comforter, a bed ruffle, and two shams. All three items will be
made of 80 percent cotton and 20 percent polyester woven fabric.
The comforter contains a 100 percent polyester filler. It is
reversible with one side printed in a floral pattern and the
other in a stripe pattern.
The two shams are printed in a floral pattern and with a 5
inch ruffle sewn onto the edge. The back has an overlapping flap
style opening to accommodate the insertion of a pillow.
The bed ruffle is comprised of a flat sheet with a 13 inch
ruffle sewn on three sides. It is designed to fit between the
box spring and mattress and borders the bottom of the bed.
These items are retailed as a set and packaged together in a
plastic bag for retail sale. The comforter, bed ruffle and
shams constitutes a set for tariff purposes and the comforter
imparts the essential character of the set. In your letter, you
mention after importation you will add a flat sheet and fitted
sheet to this set. As requested the comforter set is being
returned.
The applicable subheading for the comforter set will be
9404.90.8010, 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,
eiderdowns, comforters and similar articles. The rate of duty
will be 5 percent ad valorem.
Goods classifiable under subheading 9404.90.8010, HTS, which
have originated in the territory of Canada, will be entitled to a
2.5 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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