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The tariff classification of a comforter from China
Issued November 16, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N129156 (November 16, 2010)
Tariff classification
HTS codes: 9404.90.8020
Headings: 9404
Product description
The submitted sample is a comforter. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a polyester fill. The face side consists of 7 horizontal panels. Three of the panels appear to be made with numerous horizontal pleats however the pleats are actually part of the weave. These faux pleat panels are approximately 8 inches wide.
CBP rationale
The applicable subheading for comforter 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.
Full text
N129156 November 16, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a comforter from China Dear Mr. Budhrani In your letter dated October 26, 2010 you requested a classification ruling. The submitted sample is a comforter. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with a polyester fill. The face side consists of 7 horizontal panels. Three of the panels appear to be made with numerous horizontal pleats however the pleats are actually part of the weave. These faux pleat panels are approximately 8 inches wide. The applicable subheading for comforter 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. 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 country of origin of a cotton quilt; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
The country of origin of cotton quilts and comforters.
The tariff classification of a jacquared weave comforter from China.
The tariff classification of a comforter from India.
The tariff classification of comforter sets from India and China.
The tariff classification and country of origin of quilts; 19 CFR 102.21(c)(4).
The tariff classification of a quilt and shams from China.
The tariff classification of a comforter and shams, packaged together from Pakistan.
The tariff classification of a quilted coverlet and quilted pillow sham from China
The tariff classification of a quilted coverlet and quilted pillow sham from China
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