CLA-2-94:OT:RR:NC:TA:349
Ms. Susan DeMasi
CHF Industries Inc.
8701 Red Oak Blvd.
Charlotte, NC 28217
RE: The tariff classification of comforter from China
Dear Ms. DeMasi:
In your letter dated September 20, 2013 you requested a classification ruling.
The submitted sample, identified as Style name Cityline relative style prefix CLD101, is a comforter. The outer shell is made from a printed 100 percent cotton woven fabric. It is filled with polyester batting. The face side features four groups of six sewn down pleats running across the comforter. The pleats are graduated in width from small to large and back to small.
The applicable subheading for the comforter will be 9404.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division