The tariff classification of a quilted pillow sham from India
Issued February 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.9505
Headings: 9404
Product description
The submitted sample is identified as item number 0JMQ9 Pin Cushion Sham. The sham is made from 100 percent cotton woven fabric. It consists of a lightly quilted face panel and a back panel with an overlapping flap closure. The face layer consists of a top decorative top layer, polyester fill and a cotton backing. The layers are quilted together. The top layer of the face panel is a very detailed sewn design made up from patches of fabrics that have been folded and sewn multiple times. This “Pin Cushion” design is very similar to the “Cathedral Window” quilt pattern. As part of the design on additional piece of fabric is added to each window and sewn in place. You suggest classification under 9404.90.8040, HTSUS, as a non-decorated quilted sham. It is our opinion that the extra fabric in the “window” should be considered appliqué work.
CBP rationale
The applicable subheading for item number 0JMQ9 will be 9404.90.9505, 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: other… with outer shell of cotton.
Full text
N092255 February 9, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9505 Ms. Billie Chartier L.L. Bean Inc. 15 Casco Street CRC-N Freeport, Maine 04033 RE: The tariff classification of a quilted pillow sham from India Dear Ms. Chartier: In your letter dated January 22, 2009 you requested a classification ruling. The submitted sample is identified as item number 0JMQ9 Pin Cushion Sham. The sham is made from 100 percent cotton woven fabric. It consists of a lightly quilted face panel and a back panel with an overlapping flap closure. The face layer consists of a top decorative top layer, polyester fill and a cotton backing. The layers are quilted together. The top layer of the face panel is a very detailed sewn design made up from patches of fabrics that have been folded and sewn multiple times. This “Pin Cushion” design is very similar to the “Cathedral Window” quilt pattern. As part of the design on additional piece of fabric is added to each window and sewn in place. You suggest classification under 9404.90.8040, HTSUS, as a non-decorated quilted sham. It is our opinion that the extra fabric in the “window” should be considered appliqué work. The applicable subheading for item number 0JMQ9 will be 9404.90.9505, 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: other… with outer shell of cotton. The duty rate will be 7.3 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/. 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
More rulings on the same tariff codes
The tariff classification and country of origin of quilted mattress pads from China.
The tariff classification of an electric mattress pad from China.
The tariff classification of a quilt and sham from China.
The tariff classification of a quilted coverlets and quilted pillow shams from China
The tariff classification of a mattress pad from China.
The tariff classification of a “down filled flat sheet” from China.
The tariff classification of a coverlet and sham from China.
The tariff classification of a mattress topper from China.
Internal Advice Request No. 11/028; Tariff classification of a “Cool Gelmat”
The tariff classification of quilted shams from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →