The tariff classification of a coverlet from China
Issued October 17, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.19.2000
Headings: 6304
Product description
You submitted a sample of a queen-size coverlet. It is made from a 100 percent woven polyester matelassé fabric. The fabric has a ring design with the appearance of quilting. It is not quilted. Two corners of the coverlet are square and the other two are chamfered or mitered. The coverlet has a 2-inch wide self-hem which you refer to as a flange. There is a large back pocket on the coverlet along the top edge. The hotel staff will put the bed pillows in this pocket when making up the bed. A large flap made from a quilted fabric is attached to the top edge of the coverlet. It is used to cover the raised mound created by the inserted pillows. The matelassé fabric provides the essential character of the coverlet.
CBP rationale
The applicable subheading for the coverlet will be 6304.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other.
Full text
N246002 October 17, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.19.2000 Mr. Ken Groh The Robert Allen Group 225 Foxboro Boulevard Foxboro, MA 02035 RE: The tariff classification of a coverlet from China Dear Mr. Groh: In your letter dated September 5, 2013 you requested a tariff classification ruling. You submitted a sample of a queen-size coverlet. It is made from a 100 percent woven polyester matelassé fabric. The fabric has a ring design with the appearance of quilting. It is not quilted. Two corners of the coverlet are square and the other two are chamfered or mitered. The coverlet has a 2-inch wide self-hem which you refer to as a flange. There is a large back pocket on the coverlet along the top edge. The hotel staff will put the bed pillows in this pocket when making up the bed. A large flap made from a quilted fabric is attached to the top edge of the coverlet. It is used to cover the raised mound created by the inserted pillows. The matelassé fabric provides the essential character of the coverlet. The applicable subheading for the coverlet will be 6304.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: bedspreads: other: of man-made fibers: other. The rate of duty will be 6.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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