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

N280794 November 23, 2016 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, New York 10001 RE: The tariff classification of a quilted coverlet and quilted pillow sham from China Dear Mr. Kim: In your letter dated October 11, 2016, you requested a tariff classification ruling. A sample was submitted with your letter. As you agreed, the sample will be retained by this office. The quilted pillow sham, identified as master item # EYELASHST, is constructed of 100 percent cotton woven fabric. The sham’s quilted face panel is made from five layers of fabric: a top layer of cotton woven fabric followed by a layer of nonwoven fabric, 100 percent polyester fill, a layer of woven fabric, and a backing of cotton woven fabric. Extra yarns woven into the top layer of fabric have been left long creating an “eyelash” effect. Quilt stitching extends through all five layers. The back of the sham is made from a 100 percent cotton woven fabric with an overlapping closure at one end. All of the raw edges of the sham are capped with a narrow strip of woven fabric. The sham measures 20 x 26 inches. The sham does not contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work. Although a sample was not provided, you state that you will also be importing a matching coverlet. It is assumed that the coverlet will be constructed in the same manner as the quilted face panel of the sham. The applicable subheading for the quilted coverlet 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 applique work: Quilts, eiderdowns, comforters and similar articles.” The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the quilted pillow sham (master item # EYELASHST ) will be 9404.90.8040, 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. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division