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The tariff classification of a comforter from India.
Issued September 6, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N305776 (September 6, 2019)
Tariff classification
HTS codes: 9404.90.8020
Headings: 9404
Product description
The CHF Industries item number 2A2113C1GY is a twin size (68” x 88”) comforter. Based upon the descriptive literature and label on the provided sample, it is composed of 100% cotton woven fabric, stuffed with 100% polyester fill and made in India. This office observes that it is stitched on all four sides without piping, and contains no embroidery, lace, braid, edging, trimming or applique. The light gray woven top fabric is adorned with a pattern of 3/4” wide perpendicular lines made of pile yarns extending 3/32” from the fabric to create a grid of 12” squares (measured center to center) arranged on a diagonal. (All measurements are approximate.) By application of General Rule of Interpretation (GRI) 1,
CBP rationale
the applicable subheading for the subject 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.
Full text
N305776 September 6, 2019 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a comforter from India. Dear Mr. Budhrani: In your letter dated August 28, 2019, you requested a tariff classification ruling. A product description and sample were provided. The CHF Industries item number 2A2113C1GY is a twin size (68” x 88”) comforter. Based upon the descriptive literature and label on the provided sample, it is composed of 100% cotton woven fabric, stuffed with 100% polyester fill and made in India. This office observes that it is stitched on all four sides without piping, and contains no embroidery, lace, braid, edging, trimming or applique. The light gray woven top fabric is adorned with a pattern of 3/4” wide perpendicular lines made of pile yarns extending 3/32” from the fabric to create a grid of 12” squares (measured center to center) arranged on a diagonal. (All measurements are approximate.) By application of General Rule of Interpretation (GRI) 1, the applicable subheading for the subject 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 applique work: Quilts, eiderdowns, comforters and similar articles (362).” The rate of duty will be 4.4% 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The country of origin of a cotton quilt; 19 CFR 102.21(c)(4), most important assembly or manufacturing process
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The tariff classification of a quilted coverlet and quilted pillow sham from China
The tariff classification of a quilt and sham from China.
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