The tariff classification of comforter from Pakistan

N251676 April 4, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Ms. Susan DeMasi CHF Industries Inc. 8701 Red Oak Blvd. Charlotte, NC 28217 RE: The tariff classification of comforter from Pakistan Dear Ms. DeMasi: In your letter dated March 18, 2014 you requested a tariff classification ruling. The instant sample, identified as Style Rebecca, is comforter. The outer shell is made from 100 percent cotton jersey knit fabric. It is filled with a polyester comforter form. The outer shell is tacked to the fill on the back only. The face side features a full width opening with a button/buttonhole closure approximately 30 inches from one end. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division