The tariff classification of comforters from China

NY L86129 July 27, 2005 CLA-2-94:RR:NC:N3:349 L86129 CATEGORY: Classification TARIFF NO.: 9404.90.8522; 9404.90.8505 Mr. Joe Yingst Kuehne & Nagel 1261 Aviation Blvd., Suite 190 Hebron, KY 41048 RE: The tariff classification of comforters from China Dear Mr. Yingst: In your letter dated July 8, 2005 you requested a classification ruling on behalf of Down Lite International. The submitted samples, identified as exhibit one and two, are comforters. Exhibit 1 features a baffle box outer shell made from 100 percent woven cotton fabric. It is stuffed with a down filler. Quilt stitching extends through all three layers. The edges are finished with a 2-millimeter wide piping cord. The comforter measures approximately 88 x 98 inches. The outer shell of exhibit two is made from 100 percent polyester woven fabric. It is stuffed with a polyester filler. Quilt stitching extends through all three layers. The raw edges of the comforter are finished with a self-fabric binding. This comforter measures approximately 88 x 98 inches. The applicable subheading for the exhibit one comforter will be 9404.90.8505, 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: quilts, eiderdowns, comforters and similar articles… with outer shell of cotton. The duty rate will be 12.8 percent ad valorem. The applicable subheading for the exhibit two comforter will be 9404.90.8522, 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: 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 exhibit one comforter falls within textile category designation 362. The exhibit two comforter falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division