CLA-2-94:RR:NC:TA:349 D84800
Ms. Lynn Tang
US Kids Inc.
727 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of a comforter from China.
Dear Ms. Tang:
In your letter you requested a classification ruling.
The instant sample is a child's comforter which measures
approximately 39 x 50 inches when opened. When folded up and
zippered closed, the comforter takes the shape of a dog's head.
The head measures approximately 20 x 20 inches. The outer shell of
the comforter is made from 65 percent polyester and 35 percent
cotton woven fabrics and it is stuffed with a polyester fiber
filler. The whimsical dog's face appears as an applique at the
center of the comforter when it is opened. The face has appliqued
eyes, cheeks and nostrils, stuffed ears, and embroidered mouth.
Other versions of this convertible comforter will feature bears,
frogs, fish and chicks.
The applicable subheading for the comforter will be
9404.90.8522, Harmonized Tariff Schedule of the United States
(HTS), 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 ro 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 man-made fibers. The duty rate will be 13.8 percent ad
valorem.
The comforter falls within textile category designation 666.
Based upon international textile trade agreements products of China
are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division