The tariff classification of quilted shams from China

N133139 December 7, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.9505 Mr. John Gilewski Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of quilted shams from China Dear Mr. Gilewski: In your letter dated November 9, 2010 you requested a classification ruling. The submitted samples are identified as Style Monterey Quilted Pillow Sham (Sonoma Monterey Collection) and San Marino Quilted Pillow Sham (Sonoma San Marino Collection). Both shams are made from 100 percent cotton woven fabrics and feature a quilted face panel filled with a cotton batting. They measure 26 x 26 inches and have an overlapping flap closure on the back. The edges are finished self fabric binding or capping. They feature a flange or picture frame effect along the edges. The quilting on the San Marino style contains sections with decorative designs of starfish and shells. The Monterey sham is quilted with diamond, straight line and rope quilting. The applicable subheading for Style Monterey 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 Style San Marino will be 9404.90.9505, 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