CLA-2-94:OT:RR:NC:N3:349
Mr. Martin L. Marin
American Shipping Company Inc.
250 Moonachie Rd., 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of quilted blankets from China
Dear Mr. Marin:
In your letter dated March 10, 2010 you requested a classification ruling on behalf of Blue Ridge Home Fashions Inc.
The instant sample, identified as Style No. 10POLYSHELLBLANKET, is a twin size quilted blanket. The outer shell is made from 100 percent polyester woven fabric and it is filled with a blend of down, feather fiber and feather. The edges are finished with a 3-inch wide woven satin fabric banding or cuff. It is quilted through all layers in a box quilt pattern.
A similar item, referred to as 10MICROBKT will also be imported. That item will contain a polyester fiberfill. Although referred to as blankets, quilted bed coverings are excluded from the blanket heading and are classified within the provision for stuffed or fitted bedding.
The applicable subheading for all of the quilted blankets will be 9404.90.8522, 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: 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