The tariff classification of a comforter from China
Issued June 11, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8505
Headings: 9404
Product description
The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The comforter has a larger center panel decorated with vertical and horizontal double rows of sewn down pleats creating a checkerboard or lattice work pattern. The stitching is limited to that top layer. This sewn checkerboard or lattice work pattern is considered embroidery.
CBP rationale
The applicable subheading for the comforter 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 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.
Full text
N107576 June 11, 2010 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave., 9th Floor New York, NY 10016 RE: The tariff classification of a comforter from China Dear Mr. Budhrani: In your letter you requested a classification ruling. The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The comforter has a larger center panel decorated with vertical and horizontal double rows of sewn down pleats creating a checkerboard or lattice work pattern. The stitching is limited to that top layer. This sewn checkerboard or lattice work pattern is considered embroidery. The applicable subheading for the comforter 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 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. 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
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