The tariff classification of a quilt from China.
Issued February 25, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8020
Headings: 9404
Product description
The submitted sample identified in your letter as a bedspread, is considered a quilt. The quilt is made of 100 percent cotton woven fabric with a 100 percent polyester filler. It measures approximately 109 inches by 115 inches and the top layer has a hand painted floral design. As requested the sample is being returned.
CBP rationale
The applicable subheading for the quilt will be 9404.90.8020, 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 894721 February 25, 1994 CLA-2-94:S:N:N6:349 894721 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Jack Ritterman Springs Industries Performance Products Division 787 Seventh Avenue New York, NY 10019 RE: The tariff classification of a quilt from China. Dear Mr. Ritterman: In your letter dated February 7, 1994 you requested a tariff classification ruling. The submitted sample identified in your letter as a bedspread, is considered a quilt. The quilt is made of 100 percent cotton woven fabric with a 100 percent polyester filler. It measures approximately 109 inches by 115 inches and the top layer has a hand painted floral design. As requested the sample is being returned. The applicable subheading for the quilt will be 9404.90.8020, 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 quilt falls 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 country of origin of a cotton quilt; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
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The tariff classification and country of origin of quilts; 19 CFR 102.21(c)(4).
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The tariff classification of a comforter and shams, packaged together from Pakistan.
The tariff classification of a quilted coverlet and quilted pillow sham from China
The tariff classification of a quilted coverlet and quilted pillow sham from China
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