The tariff classification of comforters from Pakistan and China

N011699 June 8, 2007 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8505; 9404.90.8522 Mary Abrams Kohl’s Department Stores N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of comforters from Pakistan and China Dear Ms. Abrams: In your letter dated May 21, 2007 you requested a classification ruling. You submitted three edge segments to represent cotton comforters and a sample of a complete polyester comforter. The outer shell of Sample #’s 1 thru 3 is made from 100 percent cotton woven printed fabric. These comforters may be filled with a polyester or with down. Sample # 1 has a corded piping that measures between 4 and 5.5 millimeters. Sample # 2 has a corded piping that ranges from 4 to 4.5 millimeters. Sample # 3 features a corded piping that measures 5-6 millimeters. These comforters will be made in Pakistan. The outer shell of the complete comforter is made from 100 percent polyester woven fabric. It is filled with down. Quilt stitching extends through all three layers. Piping has been inserted in the edge seam. This comforter will be made in China. The applicable subheading for Samples 1-3 filled with polyester will be 9404.90.8020, 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 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 4.4 percent ad valorem. The applicable subheading for Samples 1-3 filled with down 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 similar articles… with outer shell of cotton. The duty rate will be 12.8 percent ad valorem. The applicable subheading for polyester comforter will be 9404.90.8522, HTSUS, that 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. 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 Samples 1-3 fall within textile category 362. The polyester comforter falls within textile category designation 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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