CLA-2-94:OT:RR:NC:N4:463
Raj Budhrani
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016
RE: The tariff classification of a comforter from India.
Dear Mr. Budhrani:
In your letter dated August 28, 2019, you requested a tariff classification ruling. A product description and sample were provided.
The CHF Industries item number 2A2113C1GY is a twin size (68” x 88”) comforter. Based upon the descriptive literature and label on the provided sample, it is composed of 100% cotton woven fabric, stuffed with 100% polyester fill and made in India. This office observes that it is stitched on all four sides without piping, and contains no embroidery, lace, braid, edging, trimming or applique. The light gray woven top fabric is adorned with a pattern of 3/4” wide perpendicular lines made of pile yarns extending 3/32” from the fabric to create a grid of 12” squares (measured center to center) arranged on a diagonal. (All measurements are approximate.)
By application of General Rule of Interpretation (GRI) 1, the applicable subheading for the subject comforter will be 9404.90.8020, 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: Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work: Quilts, eiderdowns, comforters and similar articles (362).” The rate of duty will be 4.4% 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 the 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division