CLA-2-94:S:N:N6:349 888039
Mr. Jesse Mittleman
Kailin Silk Road Int'l
11 Picardy Lane
Laurel Hollow, NY 11791-2005
RE: The tariff classification of a comforter from China.
Dear Mr. Mittleman:
In your letter dated July 6, 1993 you requested a tariff classification
ruling.
You submitted a comforter comprised of a 100 percent woven silk fabric
outer casing stuffed with a silk batting encased in a cotton gauze. It will
be imported in various sizes including 66 x 86 inches, 78 x 86 inches, 86 x
86 inches, and 92 x 102 inches. The comforter comes in a storage bag which
is made of 100 percent silk woven fabric. The sample is being returned as
requested.
The applicable subheading for comforter will be 9404.90.9025,
Harmonized Tariff Schedule of the United States (HTS), 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: of other textile materials:
containing 85 percent or more by weight of silk or silk waste. The rate of
duty will be 14.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport