The tariff classification of a comforter from China

N029822 June 12, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 9404.90.8522 Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a comforter from China Dear Ms. Lagay: In your letter dated May 30, 2008 you requested a classification ruling. You submitted a pre-production sample of a comforter. The comforter is attached to a fitted sheet. The item will be made from 60 percent cotton and 40 percent polyester woven fabric or 60 percent polyester and 40 percent cotton woven fabric. It will be stuffed with a polyester filler. The comforter portion will be printed. The comforter has side gussets with a zipper that allows space for the user when unzipped and a flat “made up bed” look when zippered. An attached pillow enclosure may or may not be included in the final product. The submitted pre-production sample contains a 7 millimeter corded piping. In your letter you state that the final product will not contain any embellishments. The applicable subheading for the comforter in chief weight cotton will be 9404.90.8020, 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 any material or of cellular rubber or plastics, whether or not covered: other: other: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work… quilts, eiderdowns, comforters and similar articles. The rate of duty will be 4.4 percent ad valorem.     The applicable subheading for the comforter in chief weight polyester will be 9404.90.8522, 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 man-made fibers. The 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 in chief weight cotton falls within textile category 362. The comforter in chief weight polyester falls within textile category 666. 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. 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