CLA-2-94:OT:RR:NC:N4:433
Charles Spoto
Alba Wheels Up International, Inc.
1 E. Lincoln Avenue
Valley Stream, NY 11580
RE: The tariff classification of a comforter from China.
Dear Mr. Spoto:
In your letter dated November 6, 2017, on behalf of Future Textiles Incorporated, you requested a tariff classification ruling. A sample of the comforter was submitted.
Observation of the sample submitted indicates a white comforter having an outershell of 80% lyocell and 20% polyester (37.5), having a fill of 25% polyester (37.5), 10% lyocell and 65% polyester. The fill is non-removable from its sewn on cover.
The 20% polyester of the outershell and the 25% polyester of the fill consists of a unique type of polyester, which has been patented with 37.5 technology (37.5® Technology) / Word Mark 37.5 TECH.
At the website of “www.sleep375.com” the following description on how 37.5 technology is described: “With patented 37.5 technology, active particles (“activated carbon”) permanently embedded at the fiber level capture and release moisture vapor. Not only do these active particles provide 800% more surface area to the fiber, they also use the unique driving force of body heat to remove moisture vapor unlike any other technology. By actively responding to energy from the body, the particles use this heat to accelerate vapor movement and speed up the conversion of liquid to vapor, significantly increasing drying rates. This means the hotter the user gets, the stronger the driving force removing moisture becomes.”
Lyocell is a form of rayon which consists of cellulose fiber made from dissolving pulp (bleached wood pulp) using a dry jet-wet spinning.
Lyocell is considered an artificial textile material and polyester is considered a synthetic textile material – see Legal Note 1 to Chapter 54 of the Harmonized Tariff Schedule of the United Sates (HTSUS). For tariff purposes, lyocell and polyester both fall under the term of “man-made fibers” and have the same meaning when used in relation to “textile materials.”
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule, and any relative section or chapter notes (together known as legal notes). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In accordance with GRI 1 and GRI 6 (subheading level), the merchandise concerned is classifiable in subheading 9404.90.8522, HTSUS, the subheading in part for quilts having an outershell of man-made fibers.
The applicable subheading for the comforter will be 9404.90.8522, 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: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of man-made fibers (666).” 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 https://hts.usitc.gov/current.
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 neil.h.levy&cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division