3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of three patchwork comforters from China.
Issued July 9, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 887456 (July 9, 1993)
Tariff classification
HTS codes: 9404.90.8010
Headings: 9404
Product description
The tariff classification of three patchwork comforters from China.
CBP rationale
The applicable subheading for the comforters will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 887456 July 9, 1993 CLA-2-94:S:N:N6:349 887456 CATEGORY: Classification TARIFF NO.: 9404.90.8010 Mr. Jack Ritterman Springs Industries Performance Products Division 787 Seventh Avenue New York, NY 10019 RE: The tariff classification of three patchwork comforters from China. Dear Mr. Ritterman: In your letter dated June 16, 1993 you requested a tariff classification ruling. You submitted sectons of three patchwork comforters. The comforters are made in the following three styles Primitive Squares, Compass, and Colony. All three are made of 100 percent cotton woven fabric with a 100 percent polyester filling. The outer portion of the Primitive Square comforter consists of a combination navy and blue-grey fabrics sewn to multi-colored floral fabric pieces in a patchwork design. The reverse side is composed entirely of solid navy blue fabric. The outer portion of the Compass style comforter consists of a combination white fabric sewn to multi-colored floral and plaid fabric pieces forming compass or star shaped patchwork design. The reverse side is composed entirely of white fabric. The outer portion of the Colony comforter consists of a combination white and green fabrics sewn to multi-colored floral and plaid fabric pieces forming a star shaped patchwork design. The reverse side is composed white fabric. The applicable subheading for the comforters will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), 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 applique work... quilts, eiderdowns, comforters and similar articles. The rate of duty will be 5 percent ad valorem. The comforters fall within textile category designation 362. Based upon international trade agreements, products of China are subject to visa and quota requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of a goose down comforter from Canada.
The tariff classification of a comforter set from China.
The tariff classification of an infant crib set from China.
The tariff classification of a patchwork quilt from China.
The tariff classification of a comforter set from Canada.
Quilt and pillow sham ensemble; heading 6304; heading 9404; Explanatory Notes to headings 6403 and 9404; GRI 3(b); EN (VIII) to GRI 3(b); EN (X) to GRI 3(b); set; essential character; GRI 6; HRLs 084873 and 951902; textile items in a set are subject to textile category numbers as if they were separately classified; Federal Register, Vol. 54, No. 163, August 24, 1989, p. 35223
The tariff classification of a comforter and mattresspad/underblanket from Australia.
Follow 887456
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.