The tariff classification of comforter from China.

NY H89063 March 27, 2002 CLA-2-94:RR:NC:TA:349 H89063 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of comforter from China. Dear Ms. Miller: In your letter dated March 8, 2002 you requested a classification ruling. The submitted sample, Item number 449304 described as a blanket, is a comforter. The outer shell is made from 100 percent cotton woven fabric. It is filled with goose down. The edges are finished with a 2- inch satin binding. The comforter measures 90 x 96 inches. As requested the sample is being returned. The applicable subheading for the comforter will be 9404.90.8505, 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 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 13.1 percent ad valorem. The comforter falls within textile category designation 362. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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, Robert B. Swierupski Director, National Commodity Specialist Division