The tariff classification of quilted coverlets from China
Issued July 1, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8020
Headings: 9404
Product description
The subject merchandise, identified as Swatch #1 through 4, are quilted coverlets. You submitted a 15-inch square piece as a representative sample of each coverlet. All of these coverlets, which are classifiable as quilts, have an outer shell made from 65 percent cotton and 35 percent polyester woven fabric. They are filled with polyester. Quilt stitching extends through all three layers. The edges of all four coverlets are capped and the corners are square. The coverlets will be imported in standard bedding queen and king sizes. Swatch # 1 (Snow Leopard) has quilt stitching that forms a diamond pattern. Swatch # 2 (Blush Blossom) features quilt stitching that creates a square pattern. The quilt stitching on Swatch # 3 (Chainlink) forms a linked oval pattern. Swatch # 4 (Faceted Stone) contains quilt stitching that creates a diamond and chevron pattern. The coverlets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work.
CBP rationale
The applicable subheading for the quilted coverlets 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
N243144 July 1, 2013 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. David Larson Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of quilted coverlets from China Dear Mr. Larson: In your letter dated June 11, 2013 you requested a classification ruling. The subject merchandise, identified as Swatch #1 through 4, are quilted coverlets. You submitted a 15-inch square piece as a representative sample of each coverlet. All of these coverlets, which are classifiable as quilts, have an outer shell made from 65 percent cotton and 35 percent polyester woven fabric. They are filled with polyester. Quilt stitching extends through all three layers. The edges of all four coverlets are capped and the corners are square. The coverlets will be imported in standard bedding queen and king sizes. Swatch # 1 (Snow Leopard) has quilt stitching that forms a diamond pattern. Swatch # 2 (Blush Blossom) features quilt stitching that creates a square pattern. The quilt stitching on Swatch # 3 (Chainlink) forms a linked oval pattern. Swatch # 4 (Faceted Stone) contains quilt stitching that creates a diamond and chevron pattern. The coverlets do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The applicable subheading for the quilted coverlets 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, Thomas J. Russo Director National Commodity Specialist Division
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