The tariff classification of a quilted coverlet and quilted pillow sham from China

N268001 September 11, 2015 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8040 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a quilted coverlet and quilted pillow sham from China Dear Mr. Kim: In your letter dated August 20, 2015 you requested a tariff classification ruling. A sample was submitted with your letter. As requested, the sample, a quilted pillow sham, is being returned to you. The quilted pillow sham, identified by the style name “Blue Medallion,” is constructed of 100 percent cotton woven fabric. The sham’s quilted face panel is made from three layers of fabric: a top layer of 100 percent cotton woven patchwork fabrics; a middle layer of 100 percent polyester fill and a backing of cotton woven fabric. Quilt stitching extends through all three layers. One of the patchwork fabrics comprising the top layer is a dotted swiss fabric. Visual examination of the dotted swiss fabric indicates that the dots on the fabric have been woven into the fabric and not embroidered on a pre-existing fabric. The back of the sham is made from a 100 percent cotton woven fabric with an overlapping closure at one end. The raw edges of the sham are capped with a narrow strip of chambray fabric. Although a sample was not provided, you state you will also be importing a matching coverlet of the same style name, “Blue Medallion.” It is assumed that the coverlet will be constructed in the same manner as the quilted face panel of the sham. The coverlet will be imported in twin, full/queen, and king sizes. You state the coverlet and sham will be imported separately. The applicable subheading for the quilted pillow sham will be 9404.90.8040, 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 applique work: Other.” The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the quilted coverlet will be 9404.90.8020, (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 applique 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division