CLA-2-94:OT:RR:NC:N4:433
John Cassella
J Queen New York Inc.
37 West 20th Street
Suite 509
New York, NY 10011
RE: The tariff classification of a comforter from China.
Dear Mr. Cassella:
In your letter dated October 24, 2018, you requested a tariff classification ruling. A description, photographs, and a sample swatch were provided.
J Queen New York Inc. item, the “Magnolia” is a comforter consisting of a 100% cotton shell and polyester fill. According to the provided photographs and description, by folding and sewing together the front and back panels a 2-inch wide flange is created along all four edges.
You state there is no added embroidery, lace, edging, or trimming and propose the “Magnolia” is classifiable in subheading 9404.90.8020. This office disagrees. The folding and sewing together a 2-inch wide flange is not required to complete the article. The folded 2-inch wide flange is embroidery.
The applicable subheading for the “Magnolia” comforter will be 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 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 Dharmendra Lilia at dharmendra.lilia.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division