CLA-2-63:RR:NC:N3:349
Mr. Jeff Victoria
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a duvet set, quilted pillow shams and quilts from Taiwan
Dear Mr. Victoria:
In your letter dated December 23, 2009 you requested a classification ruling.
You submitted three samples. Sample 1 is a corner piece of a duvet cover. The item is stated to be made from 100 percent cotton woven fabric. The face side of the cover is made by piecing together fabrics with different printed designs. The back is made from a printed fabric and it features overlapping flaps with a button closure. The edges are finished with an approximately 1 inch wide fabric binding or capping.
Sample 2 is a corner piece of a quilt. The outer shell of the quilt is made from 100 percent cotton woven printed fabric. It is stuffed with a cotton batting fill. The edges are finished with a 1 inch wide fabric binding or capping. This item will also be made as a quilted pillow sham.
Sample 3 is a quilted pillow sham made from 100 percent cotton woven fabric. The face of the sham is quilted and the back features an overlapping flap closure. The face fabric has multiple rows of sewn down pleats and the fabric is gathered or shirred. The face panel is lightly quilted to a cotton batting and backing fabric. The edges are finished with a fabric binding or capping. This item will also be made as a quilt.
The applicable subheading for the duvet cover will be 6302.21.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen printed: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the quilts 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 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. The rate of duty will be 4.4 percent ad valorem.
The applicable subheading for the quilted pillow shams will be 9404.90.8040, 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… other. The duty rate will be 4.4 percent 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director, National Commodity Specialist Division