CLA-2-63:OT:RR:E:NC:N3: 349
Ms. Leah Cantero
Williams-Sonoma Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111
RE: The tariff classification of crib nursery set from China
Dear Ms. Cantero:
In your letter dated June 9, 2009 you requested a tariff classification ruling.
You will be importing the “Pottery Barn Kids Nursery Set.” The set will consist of a crib bumper pad, fitted sheet and crib skirt. Pictures of the items were submitted with your request. The fitted sheet will be made from 100 percent cotton woven fabric. The fabric is printed. You state that the sheet does not contain any embroidery or other decorations. The crib skirt will be made from 100 percent cotton woven fabric. The skirt portion contains appliqués and embroidery. The crib bumper pads will be made from 100 percent cotton woven fabric with a polyester fill. The edges have fabric ties used to attach the item to the crib. You indicate that the items may be imported together in retail packaging or separately.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means 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 up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users with repacking
The crib nursery 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. As no single component imparts the essential character of the set, it will be classified under the provision which occurs last in numerical order among those which equally merit consideration, that is, the provision for bumper pads.
The applicable subheading for the crib nursery set and the crib bumper pad when imported separately will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the fitted sheet when imported separately will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the crib skirt when imported separately will be 6303.91.0020, HTSUS, which provides for curtains (including drapes) and interior blinds, curtain or bed valances: other: of cotton… other. The duty rate will be 10.3 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division