U.S. Customs and Border Protection
Binding Rulings - Bedding
- NY N037659 (September 18, 2008).
- Sheet set containing 1 flat sheet, 1 fitted sheet and 1 or 2 pillowcases. All of from 60% cotton and 40% polyester woven fabric.
The fabric is not printed or napped. A strip of sequin trimming is sewn over the finished hem at the top edge of the flat sheet and one side of the opening of the pillowcases.
- Classification is 6302.31.5020; duty rate 20.9%.
- NY N032546 (July 17, 2008).
- Sheet sets from India.
The sheet sets will be available in a 4-piece or 6-piece set.
The 4-piece set will contain a flat sheet with the hem treatment, fitted sheet and two pillowcases with the hem treatment.
The 6-piece set will contain a flat sheet with the hem treatment, fitted sheet, two pillowcases with the hem treatment and two pillowcases with a plain self hem.
All of the items will be made from 100 percent cotton woven fabric. The fabric is not napped or printed.
- Sample 1 features a 4-inch wide self hem. The hem is folded multiple times and it contains a cord in one of the folds.
The hem is held in place by double needle stitching. It has the appearance of corded piping however, the hem treatment used on the pillowcases and flat sheet is not considered piping.
- Sample 2 has a 4-inch wide self hem with multiple folds. One fold extends slightly beyond the top fold and has the appearance of piping.
- Classification of pillowcases is 6302.31.9010; duty rate is 6.7%
- Classification of sheets is 6302.31.9020; duty rate is 6.7%
- NY N031166 (July 2, 2008).
- Sheet set from India of 100% cotton woven fabric, printed but not napped.
An approximately 4.25 inch wide folded strip of fabric is sewn to the open end of the pillowcase and top edge of the flat sheet.
It is sewn to create a .25 inch wide flap.
This portion of the strip (the flap) is printed in a solid color dark brown in this case.
The sewing and printing give the effect of piping but it is not piping.
- Classification of pillowcase is 6302.21.9010; duty rate 6.7%.
- Classification of flat and fitted sheet is 6302.21.9020; rate of duty 6.7%.
- NY N028256 (June 4, 2008).
- Bed in a bag and comforter sets from Mexico under the NAFTA.
The first set, referred to as a "12 Piece Bed Ensemble," contains a comforter, two pillow shams, two euro shams,
two decorative pillows, a bed skirt, two pillowcases and flat and fitted sheets.
The second set is a comforter set and contains a comforter, two pillow shams and a bed skirt.
- The manufacturing operations for the bed ensemble and comforter sets are stated to be as follows:
- CHINA, INDIA or PAKISTAN:
-cotton, polyester and silk fabrics are woven and finished. -fabrics are cut to size and shape. -components are sewn on 3 sides creating the comforter shell.
-components are sewn on 3 sides creating the pillow shells.
-components are sewn creating the finished shams, bed skirt, sheets and pillowcases.
-comforter shells, pillow shells, shams, bed skirts, sheets and pillowcases are shipped to Mexico.
- MEXICO:
-polyester batting fabric is formed. -batting is cut to size and stuffed into the comforter shell.
-batting is cut to size and stuffed into the pillow shells. -comforter is sewn closed and quilted.
-pillows are sewn closed. -comforter, shams, pillows, bed skirt, sheets and pillowcases are packed for retail sale
and the bed ensemble is shipped. -comforter, shams and bed skirt are packed for retail sale and the comforter set is shipped.
- General Rules of Interpretation 3(b) provides 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. It is our opinion that the comforter is the component that gives each set their essential character.
- Classification of bed ensemble that contains a non-decorated comforter is 9404.90.8020; general rate of duty 4.4%.
- Classification of bed ensemble that contains a decorated comforter is 9404.90.8505; general rate of duty 12.8%.
- Classification of comforter set is 9404.90.8523; general rate of duty 12.8%.
- When the non-originating comforter and pillow shells from China, India or Pakistan enter Mexico, they are classified in heading 6307, HTSUS.
As heading 6307, HTSUS is not excepted by subdivision (t), the merchandise undergoes the requisite change in tariff classification
and the comforters and pillows qualify for the NAFTA preference.
- The bed skirts, pillow shams, sheets and pillowcases are finished products when they leave China, India or Pakistan and are imported into Mexico.
The bed skirts are classifiable under heading 6303, HTSUS, the pillow shams are classifiable under heading 6304, HTSUS,
and the sheets and pillowcases under heading 6302, HTSUS. As none of these headings are excepted by subdivision (t),
each of these items undergoes the requisite change in tariff classification and they qualify for NAFTA preference.
- The fact that the bed skirts, pillow shams, sheets and pillowcases are merely packaged together with the originating comforter
and/or pillows in Mexico does not disqualify the bed ensemble or the comforter sets from being considered as originating goods.
The issue was addressed in Headquarters Ruling letter (HQ) 561326, dated April, 26, 1999.
In that ruling, Customs and Border Protection explained that there is no language in General Note 12, HTSUS, which would disqualify a good
from obtaining originating status by virtue of merely having undergone simple packaging or combining operations.
- NY N028502 (June 2, 2008).
- Flat sheets of 100% cotton woven fabric, not printed or napped.
- Classification is 6302.31.9020; duty rate is 6.7%.
- NY N028033 (May 21, 2008).
- Sheet set and pillowcase pairs from India of 100% cotton woven fabric, not printed or napped.
The pillowcase features a four-inch wide self hem folded and sewn to create a box pleat effect. The box pleat effect is held by double needle stitching.
The hem treatment used on the pillowcases and flat sheets is not considered embroidery, edging or trimming.
- Classification 6302.31.9010; duty rate 6.7%.
- NY N026434 (May 5, 2008).
- Mattress toppers from China.
Reversible Cloud Latex topper, consists of a 2 inch layer of polyester fiber fill and a 2 inch thick layer of solid latex form. The layers are encased in a woven cotton fabric.
A knit polyester fabric skirt is attached to the topper and is used to secure the topper to the mattress. Either the latex or the fiber fill may be used as the upper layer on this topper.
The second topper which may also be reversed is referred to as 3" Topper. It consists of a 1.5 inch layer of convoluted polyurethane memory foam and a 1.5 inch layer of latex foam.
One side is covered with a knit cotton fabric while the other is covered with a knit polyester fabric. A knit polyester skirt is also attached.
- Classification of 4" Reversible Cloud Latex topper is 9404.90.9505; duty rate 7.3%.
- Classification of 3" Topper is 9404.90.9522; duty rate 7.3%.
- NY N026487 (May 5, 2008).
- Flat sheets from India; 100% cotton woven fabric, not printed or napped.
Option 1 features an approximately 3.5 inch wide top hem with a zigzag satin stitch holding the hem.
Option 2 has a 4-inch self hem held in place with a row of simple needle stitching.
A decorative zigzag satin stitch is embroidered and sewn over the finished hem.
Option 3 contains a 4.5 inch wide self hem held in place with a single needle stitch.
Five "ribs" in the wide hem are part of the weave and although they have the appearance of satin stitch embroidery the sample is not embroidered.
Option 4 features a 5 inch wide self hem. The hem is held in place by a single needle stitch.
The face of the hem is folded to create a small flap. The stripe effect on the face of the hem is created in the weave.
Option 5 has a 5 inch wide self hem held with a single needle stitch.
Two wide "ribs" and 4 narrow "ribs" in the face of the hem are created by coarser yarns.
The coarser yarns are laid in during the weaving process.
- Classification for Option 2 is 6302.31.5020; duty rate 20.9%.
- Classification for Options 1, 3, 4 and 5 is 6302.31.9020; duty rate 6.7%.
- NY N026150 (April 30, 2008).
- Comforter shell from Pakistan
Shell is 60% cotton and 40% polyester woven fabric, printed.
- Classification 6307.90.8995; duty rate 7%.
- NY N025906 (April 28, 2008).
- Duvet set, pillow and pillow sham from China.
The duvet set includes a duvet cover and pillow shams of 100% cotton jacquard woven fabric, not napped or printed.
The toss pillow consists of a pillow form with a removable cover; cover is 100% cotton jacquard woven fabric; pillow form is made from a cotton shell with polyester filler.
The Euro sham is 100% cotton jacquard woven fabric.
- Classificaiton of duvet set 6302.31.9050; duty rate 6.7%.
- Classificaiton of pillow 9404.90.1000; duty rate 5.3%.
- Classificaiton of Euro sham 6304.92.0000; duty rate 6.3%.
- NY N025923 (April 23, 2008).
- Quilted throw from China
Outer shell is polyester woven fabric. Stuffed with a polyester batting.
- Classification of quilted throw 6304.93.0000; duty rate 9.3%.
- NY N02587 (April 23, 2008).
- Quilts and quilted shams of 100% cotton woven fabrics, stuffed with 100% cotton batting.
Fabrics woven and finished in Portugal. Cotton batting formed in P.R. China. Cotton lining fabric for the shams woven in China.
Fabrics are cut to size, components sewn and quilted, and packaged and shipped in China.
- Classificaiton of quilts 9404.90.8020; duty rate 4.4%.
Classification of quilted shams 9404.90.8040; duty rate 4.4%.
- NY N025317 (April 11, 2008).
- Blankets from Canada or Mexico.
Knit blankets of 40% cotton and 60% polyester.
The cotton fibers were grown in the U.S.
The polyester staple fibers is mixed U.S. and non-NAFTA country origin. All blending, carding, spining, knitting and sewing are done in NAFTA region.
- Classification is 6301.40.0020. Rate of duty 8.5%.
- As all of Chapter 55 is excepted from meeting the change to heading 6301, HTSUS,
the blankets do not qualify for NAFTA.
- NY N025327 (April 11, 2008).
- Sheet set and pillowcases from China.
100% cotton woven fabric, not printed or napped.
- Classification of sheet set 6302.31.5020. Duty rate 20.9%.
Classification of pillowcases imported separately 6302.31.5010. Duty rate 20.9%.
- NY N025323 (April 11, 2008).
- Polyester/polypropylene fabric ticking from China.
Bonded fabric laminated by means of a plastic adhesive to a non-woven backing fabric.
The face fabric is a jacquard woven fabric composed of 73% filament polyester and 27% filament polypropylene.
Based on the relative weight, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.
- Classification of fabric 5407.93.2090; duty rate 12%.
- Corrected by NY N026411 (April 22, 2008). Classification is 5407.73.2015; duty rate 8.5%.
- NY N025319 (April 11, 2008)
- Sheets and pillowcases from India.
100% cotton woven fabric, not printed or napped.
- Classification of pillowcases 6302.31.9010; duty rate 6.7%.
Classification of sheets 6302.31.9020; duty rate 6.7%.
- NY N025255 (April 7, 2008).
- Pillow sham from China. The sham is 55% linen and 45% cotton woven fabric.
- Classsification is 6304.99.3500. Duty rate 11.3%.
- NY N024925 (April 1, 2008).
Sheet and pillow sham from China, India and Pakistan.
Woven fabric bleached white or dyed, 100% cotton or 60% cotton and 40% polyester or 100% polyester,
not napped and not printed fabric.
- Classification of sheet if all cotton or chief weight cotton 6302.31.9020; duty rate 6.7%.
Classification of sheet if all polyester 6302.32.2020; duty rate 11.4%.
Classification of sham if all cotton or chief weight cotton 6304.92.0000; duty rate 6.3%.
Classification of sham if all polyester 6304.93.0000; duty rate 9.3%.
- NY N024883 and NY N024880 (April 1, 2008).
- Chinese pillowcases and sheets.
100% cotton dobby stripe woven fabric, not printed or napped.
- Classification of pillowcases 6302.31.9010; for the sheets, 6302.31.9020; duty rate 6.7%.
- NY N024371 (March 20, 2008).
- Pillowcase and flat sheet from India.
100 percent cotton sateen woven fabric, not printed or napped.
- Classificaiton of pillowcases 6302.31.5010; duty rate 20.9%.
Classification of flat sheet 6302.31.5020; duty rate 20.9%.
- NY N024082 (March 12, 2008).
- Pillowcases from India.
100% cotton woven fabric, not printed or napped.
- Classification of pillowcases 6302.31.5010; duty rate 20.9%.
- NY N022750 (February 11, 2008).
- Sheet set and pillowcases from Pakistan.
100% cotton woven fabric, not printed or napped.
- Classification of pillowcases 6302.31.9010; duty rate 6.7%.
classification of flat and fitted sheet 6302.31.9020; duty rate 6.7%.
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