CLA-2-94:OT:RR:NC:N4:433
Jennifer R. Diaz, Esq.
Becker & Poliakoff
121 Alhambra Plaza, 10th Floor
Coral Gables, FL 33134
RE: The tariff classification of infant quilts from Ecuador.
Dear Ms. Diaz:
In your letter dated May 9, 2014, on behalf of Galante Studio Distribution LLC, you requested a tariff classification ruling. As requested, the sample submitted (style 1000BPNK, crib puff with pink lazy bear motif and trim), will be returned to you.
Style 1000DBLU is described as the crib puff with blue happy duck motif and trim.
Style 1000DPNK is described as the crib puff with pink happy duck motif and trim.
Style 1000BBLU is described as the crib puff with blue lazy bear motif and trim.
Style 1000BPNK is described as the crib puff with pink lazy bear motif and trim.
Style 1001DBLU is described as the plush crib puff with blue happy duck motif and trim.
Style 1001DPNK is described as the plush crib puff with pink happy duck motif and trim.
Style 1001BBLU is described as the plush crib puff with blue lazy bear motif and trim.
Style 1001BPNK is described as the plush crib puff with pink lazy bear motif and trim.
Company provided information details the merchandise concerned as the crib puff nylon shell stuffed blankets. The items are composed of outer covers made of 100% nylon, stuffing made of 100% polyester, and motifs made of 100% polyester. The trim is made of 100% cotton. The items consist of two layers of nylon fabric, stuffed with polyester, having a wraparound cotton trim hemming, onto which decorative motifs are sewn onto.
Although referred to as a blanket, the crib puff nylon shell stuffed blankets are quilts. Physical examination of the sample submitted indicates two layers of quilted fabric sewn together along the edges and finished with a strip of binding fabric, with each layer consisting of a woven nylon shell fabric quilted to a layer of polyester batting. The sample submitted, measures 40.5 inches long by 37.5 inches wide. By reference of the sample, all of items are of sufficient size to be considered infant bedding.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 6301, HTSUS, state that the heading does not include quilted or stuffed bed coverings of heading 9404, HTSUS. Further, the ENs to heading 9404 state in pertinent part that the heading covers (B) “Articles of bedding and similar furnishings” which are sprung or stuffed or internally fitted with any material …: (2) Quilts and bedspreads …. Moreover, Section XI, Legal Note 1 (s) to the HTSUS, provides that the section does not cover articles of Chapter 94.
The applicable subheading for the baby quilts will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports, articles of bedding and similar furnishings (for example, mattresses, quilts, elderdowns, cushions, pouffes and pillows) fitted with springs or internally fitted with any material or of cellular rubber or plastics, whether or not covered.” The rate of duty will be 12.8% 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division