CLA-2-94:OT:RR:NC:TA:349
Ms. Nancy Cheung
All Freight International Inc.
1960 East Grand Ave #100
El Segundo, CA 90245
RE: The tariff classification of a comforter from China
Dear Ms. Cheung:
In your letter dated November 18, 2013 you requested a classification ruling on behalf of Standard Fiber LLC.
You will be importing a comforter. A mini sample of the filled comforter was submitted with your request. The outer shell will be made from 100 percent cotton woven fabric. It will be stuffed with a 50 percent down and 50 percent polyester filling. The edges are finished with a 3 millimeter wide self-fabric piping. Quilt stitching extends through all three layers. The comforter will be available in twin, full/queen 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division