The tariff classification of a comforter from China
Issued November 19, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8020
Headings: 9404
Product description
The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. The face side of the comforter is a single piece of fabric with three pleated sections alternating with 3 quilted sections. Each of the pleated sections consists of 17 rows of parallel sewn down pleats. In addition to the quilted sections the comforter is quilted along the pleats.
CBP rationale
The applicable subheading for the 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 springs or stuffed or internally 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
N131044 November 19, 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 November 4, 2010 you requested a tariff classification ruling. The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. The face side of the comforter is a single piece of fabric with three pleated sections alternating with 3 quilted sections. Each of the pleated sections consists of 17 rows of parallel sewn down pleats. In addition to the quilted sections the comforter is quilted along the pleats. The applicable subheading for the 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 springs or stuffed or internally 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 appliqué 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
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The tariff classification of a quilted coverlet and quilted pillow sham from China
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