The tariff classification of comforters from China.

NY M84126 June 27, 2006 CLA-2-94:RR:NC:TA: 349 M84126 CATEGORY: Classification TARIFF NO.: 9404.90.8505; 9404.90.8020 Phyllis Yen Pac-Fung Home Textiles (Heshan) Co. Ltd. #12, West Jianshe Road, Taoyuan Town, Heshan, Guangdong, China RE: The tariff classification of comforters from China. Dear Ms. Yen: In your letter dated June 7, 2006 you requested a classification ruling. You submitted three samples (Sample 1-3). Sample 1 is a comforter. The outer shell is made from chief weight cotton woven fabric. It is stuffed with a goose down filler. Quilt stitching extends through all three layers. The edges are finished with a 4.5 mm piping. It will be made in full/queen, twin and king sizes. Sample 2 is a comforter. The outer shell is made from chief weight cotton woven fabric. It is stuffed with a goose down filler. Quilt stitching extends through all three layers. The edges are finished with a 6.5 mm piping. It will be available in sizes that include full/queen, twin and king. Sample 3, identified as a featherbed/fiberbed, is considered a comforter. The outer shell is made from chief weight cotton woven fabric. It is stuffed with polyester filler. All of the edges are finished with a 4mm wide piping. The submitted king size sample significantly is larger than a featherbed/fibered mattress topper and is in the size range of a comforter. The applicable subheading for the down filled comforters, sample 1 and 2, will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTSUS), 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 articles… with outer shell of cotton. The duty rate will be 12.8 percent ad valorem. The applicable subheading for sample 3 will be 9404.90.8020, HTSUS, 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: 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 duty rate will be 4.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The three comforters fall within textile category designation 362. 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