CLA-2-63:RR:NC:N3:349
Ms. Susan DeMasi
CHF Industries, Inc.
8701 Red Oak Blvd.
Charlotte, NC 28217
RE: The tariff classification of a duvet cover and comforter from China
Dear Ms. DeMasi:
In your letter dated January 3, 2013 you requested a classification ruling.
The submitted samples, identified as Style name Twist, are a duvet cover and comforter. The relative numbers for the duvet cover are identified as 2H7398D1GY, 2H7398D1PP, 2H7398D1WT, 2H7398D3GY, 2H7398D3PP, 2H7398D3WT, 2H7398D4GY, 2H7398D4PP and 2H7398D4WT. The relative numbers for the comforter are 2H7398C1GY, 2H7398C1PP, 2H7398C1WT, 2H7398C2GY, 2H7398C2PP, 2H7398C2WT, 2H7398C3GY, 2H7398C3PP, 2H7398C3WT, 2H7398C4GY, 2H7398C4PP, 2H7398C4WT, 2H7398C5GY, 2H7398C5PP and 2H7398C5WT. The comforter and duvet cover are made from 100 percent cotton woven fabric. The fabric is not printed and not napped. The comforter is stuffed with a polyester fiberfill. The duvet cover has a button-buttonhole closure at one end. The fabric on the face panel of both items is pinched, twisted and sewn on the inner surface. This gathered effect is repeated at the points of a diamond pattern. This feature is not considered to be embroidery, edging, trimming or appliqué work.
The applicable subheading for the duvet cover will be 6302.31.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the comforter will be 9404.90.8020,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 appliqué work… quilts, eiderdowns, comforters and similar articles. The rate of duty 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,
Thomas J. Russo
Director
National Commodity Specialist Division