CLA-2-63:OT:RR:NC:N3:349
Mr. Steven Kim
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a comforter and duvet cover from China
Dear Mr. Kim:
In your letter dated February 6, 2014 you requested a tariff classification ruling.
You submitted a sample of a pillow sham as representative of the construction of the comforter and duvet cover. Both items will be made from 98 percent cotton and 2 percent spandex woven fabric. The comforter will contain a polyester fill. The face fabric is yarn dyed and woven with blue and white yarns while the back is a solid blue. The fabrics are not napped or printed. The representative sample features a large center panel and an outer border. A strip of fringed or eyelash piping, referred to as Blue Frill, is inserted in the seam between the center panel and the border. The piping extends approximately 5 to 6 millimeters from the seam.
The applicable subheading for the duvet cover will be 6302.31.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or appliqué work: not napped… other. The rate of duty will be 20.9 percent ad valorem.
The applicable subheading for the comforter will be 9404.90.8020, 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division