CLA-2-94:OT:RR:NC:N3:349
Ms. Lucy Hu
Future Textiles, Inc.
182 Ridge Rd., Suite H
Dayton, NJ 08810
RE: The tariff classification of a quilted blanket from China
Dear Ms. Hu:
In your letter dated November 4, 2009 you requested a classification ruling.
The submitted sample is a queen sized quilted blanket. The outer shell of the instant sample is made from a 100 percent cotton woven fabric. You indicate that the outer shell may also be made from a 100 percent polyester woven fabric. It contains a polyester fiber fill stuffing and a coated polyester fabric layer. A diamond pattern quilt stitching extends through all three layers. The blanket features a three inch wide cuff or banded hem with mitered corners. Although referred to as a blanket, this item is considered a quilt or comforter for tariff purposes.
The applicable subheading for the quilted blanket in chief weight cotton 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 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 blanket in chief weight polyester will be 9404.90.8522, 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. 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/.
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