CLA-2-94:OT:RR:NC:N4:433
Steven Kim
Associate Manager-Customs
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a coverlet and sham from China.
Dear Mr. Kim:
In your letter dated February 13, 2015, you requested a tariff classification ruling for a quilted coverlet and sham. The coverlet and sham are identified with the style name “Cameroon.”
As requested, the sample submitted will be returned to you.
The coverlet is constructed of an outer shell of 100% woven cotton corduroy fabric stuffed with 100% polyester fill. A quilt stich passes through all three layers. All three layers are quilted together with quilt stitching that is sewn on a diagonal forming a diamond pattern; each diamond measures approximately two and one quarter inches square. At the intersection of each of the diamond pattern points, there are decorative ornamental stitches also in diamond patterns, measuring approximately one quarter inch across.
The sham face panel is comprised of 100% woven cotton corduroy fabric stuffed with 100% polyester fill, and backed with a woven cotton fabric. A quilt stich passes through all three layers of the face panel. All three layers are quilted together with quilt stitching that is sewn on a diagonal forming a diamond pattern; each diamond measures approximately two and one quarter inches square. At the intersection of each of the diamond pattern points, there are decorative ornamental stitches also in diamond patterns, measuring approximately one quarter inch across.
The applicable subheading for the Cameroon coverlet 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 duty rate will be 12.8% ad valorem. The applicable subheading for the Cameroon sham will be 9404.90.9505, 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: Other: Other; with outer shell of cotton.” The duty rate will be 7.3% 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division