CLA-2-94:OT:RR:NC:N2:349
Ms. Lingyun Chen
E & E Co. Ltd.
45875 Northport Loop East
Fremont, CA 94538
RE: The tariff classification of a bed covering from China
Dear Ms. Chen:
In your letter dated January 15, 2026, you requested a tariff classification ruling for a bed covering. A
sample of the quilt-like bed covering was submitted with your request and will be retained by this office for
training purposes.
The item, which you describe as a “matelassé quilt - square,” is a bed covering made of double woven fabric
with laid-in stuffer yarns. The yarn-dyed, double woven fabric is composed of 100 percent cotton and is
woven in a geometric pattern in light grey, beige and white. It is held together by yarns traveling back and
forth between the two fabric faces. Between the two faces is a layer of 100 percent polyester stuffer yarns
which are inserted during the weaving process to provide the fabric with extra bulk and cushioning and to
impart a quilted effect on the surface though there is no quilting. The “matelassé quilt - square” is finished
with a 100 percent polyester woven binding along the four edges. The submitted sample measures 90 x 92
inches and is designed for a queen size bed. The item will be imported for retail sale and packaged in a
polyethylene (PE) bag. The “matelassé quilt - square” is intended to be used as a lightweight sleeping layer.
The applicable classification for the “matelassé quilt - square” will be subheading, 9404.40.1000,
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: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing
any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work.” The general
rate of duty will be 4.4 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division