CLA-2-94:S:N:N6:349 805777
Mr. Simon Garner
The English Emporium
6 Copperfield Drive
Madison, CT 06443
RE: The tariff classification of down comforters, polyfill comforters and a duvet cover from the United Kingdom.
Dear Mr. Garner:
In your letter dated January 4, 1995 you requested a tariff classification ruling.
You submitted a duvet cover and a brochure with pictures of the comforters. The outershell of the down comforters will be made from 100 percent cotton woven fabric and it will be filled with 85 percent duck down and 15 percent duck feather. The outershell of the comforter containing the polyester fiber fill will be made from 50 percent polyester and 50 percent cotton woven fabric with a down filler.
The floral printed duvet cover will be of a woven blend of 50 percent cotton and 50 percent polyester fabric. The cover measures approximately 186 centimeters by 194 centimeters, exclusive of a 6.5 centimeter ruffle sewn around three of the edges. One of the edges has an opening with a button closure. Please note, that for the items made of 50 percent cotton and 50 percent polyester even a slight change in the fiber content may result in a change in the classification.
The applicable subheading for the down comforter with the 100 percent cotton shell will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTS), 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 cotton. The rate of duty will be 14.3 percent ad valorem.
The applicable subheading for the polyfill comforter with the 50 percent cotton and 50 percent polyester shell will be 9404.90.8522, HTS, 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 14.3 percent ad valorem.
The applicable subheading for the duvet cover will be 6302.22.1060, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: containing any embroidery, lace, braid, edging, trimming, piping or applique work... other: other. The rate of duty is 16.8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport