The tariff classification of a quilt from China.
Issued November 24, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.8522
Headings: 9404
Product description
You state that the quilt is made of 100 percent cotton woven fabric, however, the attached label indicates that the cover is of 100% polyester, and the fill is of 50 percent cotton and 50 percent polyester. For purposes of this ruling, the quilt will be classified in accordance with its labeling. Style # BKA-196-2 is a quilt. The outer shell of the quilt is made from 100 percent polyester woven fabric. The quilt is stuffed with 50 percent cotton and 50 percent polyester fill. Quilt stitching extends through all three layers. The quilt has symmetrical off-white patterns with small embroidered green flowers and leaves surrounding those patterns. The quilt has a 10-inch wide contrasting fabric border in a lime-green color. This quilt has scalloped edges which are finished with binding/capping.
CBP rationale
The applicable subheading for the quilt will be 9404.90.8522, 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: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers.
Full text
N258637 November 24, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Debra Dudzinski Customs Compliance Analyst LF Sourcing (Millwork) LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a quilt from China. Dear Ms. Dudzinski: In your letter dated October 17, 2014, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. You state that the quilt is made of 100 percent cotton woven fabric, however, the attached label indicates that the cover is of 100% polyester, and the fill is of 50 percent cotton and 50 percent polyester. For purposes of this ruling, the quilt will be classified in accordance with its labeling. Style # BKA-196-2 is a quilt. The outer shell of the quilt is made from 100 percent polyester woven fabric. The quilt is stuffed with 50 percent cotton and 50 percent polyester fill. Quilt stitching extends through all three layers. The quilt has symmetrical off-white patterns with small embroidered green flowers and leaves surrounding those patterns. The quilt has a 10-inch wide contrasting fabric border in a lime-green color. This quilt has scalloped edges which are finished with binding/capping. The applicable subheading for the quilt will be 9404.90.8522, 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: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers.” The rate of duty will be 12.8% 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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