CLA-2-94:OT:RR:NC:N3:349
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001
RE: The tariff classification of a quilted coverlets and quilted pillow shams from China
Dear Mr. Kim:
In your letter dated November 14, 2016, you requested a tariff classification ruling. The submitted pillow shams are being returned to you, as requested.
The first quilted pillow sham, identified as “Puffyplaid,” is constructed of 100 percent cotton woven fabric. The sham’s quilted face panel is made from three layers of fabric: a top layer of cotton woven plaid patterned fabric; a middle layer of 100 percent polyester fill; and a backing of cotton woven white colored fabric. Embroidered plus signs, measuring approximately 7/16 x 9/16 inches, appear throughout the face panel of the sham. The embroidery extends through all three layers. The back of the sham is made from a 100 percent cotton woven solid colored fabric with an overlapping closure at one end. The quilted face fabric and back fabric are sewn together along the sides. All of the raw edges of the shams are capped with a narrow strip of woven fabric. The sham measures 20 x 26 inches. It is our opinion that the plus signs on the quilted face fabric are considered embroidery.
The second pillow sham, identified as “Chambray,” is made of 100 percent cotton woven fabric. The sham’s quilted face panel is made from three layers of fabric: a top layer of cotton woven chambray fabric; a middle layer of 100 percent polyester fill; and a backing of cotton woven white colored fabric. Embroidered dots, approximately 4/16 inches in diameter, appear throughout the face panel of the sham. The embroidery extends through all three layers. The back of the sham is made from a 100 percent cotton woven solid colored fabric with an overlapping closure at one end. The quilted face fabric and back fabric are sewn together along the sides. All of the raw edges of the shams are capped with a narrow strip of woven fabric. The sham measures 20 x 26 inches. It is our opinion that the dots on the quilted face fabric are considered embroidery.
Although a sample was not provided, you state that you will also be importing matching coverlets. It is assumed that the coverlets will be constructed in the same manner as the quilted face panel of each of the shams.
The applicable subheading for both quilted coverlets 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: Other: Quilts, eiderdowns, comforters and similar articles: With outer shell of cotton.” The duty rate will be 12.8 percent ad valorem.
The applicable subheading for the quilted pillow shams will be 9404.90.9505, 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 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 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division