CLA-2-94:OT:RR:NC:N3:349
Kerri Hawley
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of quilts from China
Dear Ms. Hawley:
In your letter dated May 7, 2008 you requested a classification ruling.
The submitted samples are quilts. Style “Hexagon” has a shell made from 100 percent cotton woven fabric. It is stuffed with 95 percent cotton and 5 percent polyester batting. The edges are finished with a self fabric binding or capping. Quilt stitching extends through all three layers in a hexagon and square pattern. The center portion of the square pattern contains a small embroidered square.
Style 21017FQF8 has a shell made from 100 percent cotton woven fabric. It is stuffed with 95 percent cotton and 5 percent polyester batting. Quilt stitching extends through all three layers forming a floral design. It features an embroidered diamond in between each flower panel. The edges are finished with a self fabric binding.
Style Moonscape features a shell made from 100 percent cotton woven fabric. It is stuffed with 95 percent cotton and 5 percent polyester batting. Quilt stitching extends through all three layers forming a circular design. The edges are finished with a self fabric binding.
The applicable subheading for Style Moonscape 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 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 Style 21017FQF8 and Style Hexagon will be 9404.90.8505, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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 duty rate will be 12.8 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 World Wide Web at http://www.usitc.gov/tata/hts/.
All three quilts fall within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division