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 bedding set containing a comforter, sheet set, tote bag, plastic panel and printed paper insert from China and Pakistan
Dear Ms. Kay:
In your letter dated June 30, 2013 you requested a tariff classification ruling.
The submitted bedding set sample consists of a comforter, sheet set (flat sheet, fitted sheet and pillowcases), tote bag, plastic panel and printed paper insert. The comforter imported from China will be made from a 100 percent polyester printed woven fabric shell with a polyester fill. The flat sheet, fitted sheet and pillowcases will be made from 100 percent polyester woven fabric. The fabric is printed and not napped. They do not contain any embellishments.
The comforter imported from Pakistan will be made from 60 percent cotton and 40 percent polyester printed woven fabric shell with a polyester fill. The flat sheet, fitted sheet and pillowcases will be made from 60 percent cotton and 40 percent polyester woven fabric. The fabric is printed and not napped. They do not contain any embellishments.
The shopping-style tote bag is printed with a floral pattern. It is made of non-woven polypropylene textile material that is coated on the outer surface with a sheeting of plastic. The constituent outer surface material is considered to be the plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. It features an open top without a closure, two carrying handles, and an unlined interior. This item is of a durable construction and suitable for repetitive use. The bag measures approximately 17” (W) x 12” (H) x 7” (D).
The plastic panel is hemmed on all sides and incorporates pockets for advertising material. It measures approximately 6.5 inches x 45.5 inches. This panel, which you note is made from vinyl, is used as a band to wrap and hold all of the above components. When imported with the bedding set the vinyl band is considered packaging. You indicate that this vinyl band may also be imported separately.
The instant paper insert is printed with various Disney princesses, country of origin marking and content information. The paper is sized to fit in the vinyl band. It may also be separately imported.
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
without repacking.
The comforter, flat sheet, fitted sheet, pillowcases, shopping style tote bag, plastic panel and printed paper insert do not qualify as “goods put up for retail sale.”
The applicable subheading for the polyester comforter from China will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.
The applicable subheading for the chief weight cotton comforter from Pakistan will be 9404.90.8020, 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 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 appliqué work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the polyester pillowcases from China will be 6302.22.2010, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… pillowcases. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the polyester flat and fitted sheets from China will be 6302.22.2020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The rate of duty will be 11.4 percent ad valorem.
The applicable subheading for the chief weight cotton pillowcases from Pakistan will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the chief weight cotton flat and fitted sheets from Pakistan 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 shopping-style tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of plastic sheeting or of textile materials, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the plastic panel when imported separately will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the printed paper insert when imported separately will be 4911.99.8000, HTSUS, which provides for other printed matter, including printed pictures and photographs: other: other: other: other. The rate of duty will be Free.
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 Commodity Specialist Division