CLA-2-94:OT:RR:NC:TA:349
Ms. Carly Deane
CST, Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208
RE: The tariff classification of a comforter from China
Dear Ms. Deane:
In your letter dated March 12, 2010 you requested a classification ruling on behalf of Louisville Bedding Company.
The submitted sample, identified as Style # N447 Nautica 300TC, a full/queen down alternative comforter. The outer shell of the comforter is made from 100 percent cotton damask stripe woven fabric. It is stuffed with a 100 percent polyester fill. The item is quilted through all three layers. A 3 millimeter wide piping is inserted in the edge seams. The Nautica and Nautica sailboat logo are embroidered near the center bottom edge of the comforter. The stitching is only in the top layer of the fabric. The Nautica logo measures 11 x 1.75 inches and the Nautica sailboat 2 x 3.75 inches. The comforter contains embroidery. It will also be imported in twin and king sizes.
The applicable subheading for the comforter will be 9404.90.8505, 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: 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/.
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