CLA-2-94:OT:RR:NC:N3:349
Mr. Raj Budhrani
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016
RE: The tariff classification of a comforter from China
Dear Mr. Budhrani:
In your letter dated November 4, 2010 you requested a tariff classification ruling.
The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabric. The face side of the comforter is a single piece of fabric with three pleated sections alternating with 3 quilted sections. Each of the pleated sections consists of 17 rows of parallel sewn down pleats. In addition to the quilted sections the comforter is quilted along the pleats.
The applicable subheading for the comforter 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 or 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 appliqué work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 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