Storage Case for Bedding Set Doesn't Change Classification, CBP Finds

The clear bag that a seven piece comforter set is shipped and sold in does not change the classification of the linens as a set, CBP said in a ruling on June 12 (here). In the internal advice ruling, HQ H250132, CBP looked whether the parts of a set should be classified separately due to inclusion of the bag within the set. The importer, Extreme Linen argued that the set doesn't satisfy the requirements for classification as "goods put up for retail set." But "only if a group of articles classifiable in different headings and packaged together fail the requirements of a set may they be classified separately," said CBP.

The product in question consists of a comforter, two pillow shams, a bed skirt, a square pillow, and two oblong pillows packaged together in a clear bag, said CBP. Extreme Linen told CBP that the 7-piece set is actually 8 individual pieces, because the storage bag does not contribute to the articles “meet[ing] a particular need or carry[ing] out a specific activity.” In this situation, the plastic case is similar to vanity cases imported with products inside, which was the subject of a 2012 Court of International Trade case, said CBP. The CIT ruled that "the fact that the set is imported in a container that could be separately classifiable does not prevent the classification of the set as such," said CBP.

Similar to the vanity cases, "a relationship exists between the bedding articles and the bag in which the articles are placed, which is suitable for storage, protection, and transportation of the components under normal use," the agency said. The bag "is designed to hold all of the bedding articles together when they are put away for storage, or when the articles are not in season," said the agency. "Therefore, together, they meet the particular need or specific activity of making up and maintaining or storing ones seasonal bedding."

The bedding set "consists of products which are put up together to meet the particular need or specific activity of making up and maintaining or storing ones seasonal bedding" and are put up in a manner suitable for sale, said CBP. That means it qualifies for classification as a set and that the Port of Los Angeles/Long Beach was correct in the classification of the set under HTS subheading 9404.90.85, with a 12.8 percent duty rate, said CBP. That classification based on the comforter, which is "the largest, bulkiest, and most prominent component of the set," said CBP.