CLA-2-94:OT:RR:NC:N3:349
Ms. Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293
RE: The tariff classification of a comforter, pillow sham and costume skirt from China
Dear Ms. Kay:
In your letter dated February 6, 2012 you requested a classification ruling.
The submitted sample, identified as a Cinderella Comforter with detachable skirt, will be part of a retail set consisting of the comforter, a pillow sham and a costume skirt. A sample of an unstuffed comforter, skirt and a picture were included with your request. The outer shell of the comforter is made from 100 percent polyester woven fabric. The fabric is printed with a Disney Cinderella theme. It will contain a polyester filling. The pillow sham will be made from 100 percent polyester printed fabric.
The submitted sample is of a child-sized costume skirt, which you refer to as a bed skirt. The multi-layered skirt is constructed of woven 100% polyester fabric. The multiple paneled garment features an asymmetrical hemline which is short in the back and appears as a long gown in the front. The skirt has a tunneled waist, wide elastic, sturdy seams and finished edges. You indicate that the skirt may be attached to the comforter to enhance the design or removed to be worn by a child.
In your letter you refer to the instant samples as a set. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to 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; and
(c) are put up in a manner suitable for sale directly to users without repacking.
In this instance the second criterion is not met since the comforter, pillow sham and costume skirt are not put up for the same use. The comforter and sham are used to make up a bed while the costume skirt will be worn by a child. Each item will be classified separately.
The applicable subheading for comforter will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: o: other: other: other: with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.
The applicable subheading for the pillow sham will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for the costume skirt will be 6204.53.3020, HTSUS, which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The rate of duty will be 16 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,
Thomas J. Russo
Director,
National CommoditySpecialist Division