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Classification of a crib comforter made in China
Issued April 1, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N324831 (April 1, 2022)
Tariff classification
HTS codes: 9404.40.9022
Headings: 9404
Product description
Per the provided information, the article is identified as a BABY-DOWN-NV crib comforter. The comforter face and back are a navy blue, woven, 100% polyester, brushed microfiber fabric. Box stitching between the face and back fabrics hold the 100% polyester fill in place. The crib comforter measures 33" (W) x 43" (L) and is made in China. See images below:
CBP rationale
The applicable subheading for the BABY-DOWN-NV crib comforter will be subheading 9404.40.9022, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.
Full text
N324831 April 1, 2022 CLA 2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.40.9022 Thiago V. Castro Jojo Designs, LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: Classification of a crib comforter made in China Dear Mr. Castro: This is in reply to your letter dated March 15, 2022, requesting a tariff classification ruling for a crib comforter. In lieu of samples, illustrative literature and product descriptions were provided. Per the provided information, the article is identified as a BABY-DOWN-NV crib comforter. The comforter face and back are a navy blue, woven, 100% polyester, brushed microfiber fabric. Box stitching between the face and back fabrics hold the 100% polyester fill in place. The crib comforter measures 33" (W) x 43" (L) and is made in China. See images below: The applicable subheading for the BABY-DOWN-NV crib comforter will be subheading 9404.40.9022, 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: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” The general 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 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 tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift
The classification of a comforter from China
The country of origin of a quilt and sham sets
Classification of a Botanical Leaf bedding “set” made in China
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