The tariff classification of a down comforter from China

N002878 November 17, 2006 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Tania Balog Ranko Balog Co. P.O. Box 92916 Los Angeles, CA 90009-2916 RE: The tariff classification of a down comforter from China Dear Ms. Balog: In your letter dated November 2, 2006 you requested a classification ruling on behalf of Season Spirit Inc. You submitted a sample of a down comforter. The outer shell is made from 100 percent cotton woven fabric. It is stuffed with down. There is a strip of 3mm wide corded piping inserted in the edge seam. The full/queen sized comforter measures 86 x 86 inches. In your letter you suggest that the comforter should be classified under subheading 9404.90.8020, HTSUS. However, the courts (Pillow Tex Corp v. U.S. Slip-Op 97-146, affirmed in USCAFC Slip-Op 98-1227) determined that the essential character of a down-filled cotton comforter was the down filling. The applicable subheading for the comforter 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 general duty rate will be 12.8 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 World Wide Web at http://www.usitc.gov/tata/hts/. The comforter falls within textile category 362. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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