The tariff classification of a quilted bedspread and sham from China

N234284 November 7, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Ms. Sherry Sampson Blair LLC Sourcing/Logistics Division 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a quilted bedspread and sham from China Dear Ms. Sampson: In your letter dated October 12, 2012 you requested a tariff classification ruling. The submitted pillow sham is referred to as Blair Product Number 612585, Channel Pinsonic Pillowsham. It is also representative of the Channel Pinsonic Bedspread, Blair Product Number 612584 that you will import. The face side of the sham and bedspread are made from three layers consisting of a 100 percent polyester woven face fabric, polyester fiberfill and a polyester non-woven fabric backing. The layers are heat fused together ultrasonically in a process referred to as pinsonic quilting. The bedspread will be imported in twin, full, queen and king sizes. The sham, which is sized to fit a standard bed pillow, has an overlapping flap closure on the back. In your letter you suggest classification of the quilted bedspread under subheading 9404.90.8522, HTSUS, which provides for quilts, eiderdowns, comforters and similar articles. A quilted bedspread is larger than quilts and comforters, acts as a bed covering and is not considered to be a similar article. The applicable subheading for the quilted bedspread and quilted sham will be 9404.90.9522, 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… with outer shell of man-made fibers. The rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division