The tariff classification of a comforter and pillowcase from China

N033711 August 7, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8020; 6302.21.9010 Cinny Lee E & E Co., Ltd 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a comforter and pillowcase from China Dear Ms. Lee: In your letter dated July 14, 2008 you requested a classification ruling. The submitted samples are a mini comforter and pillowcase. The face of the comforter is made from a 100 percent cotton woven printed fabric. The back of the comforter is made from a 100 percent cotton solid color fabric. It is stuffed with polyester fiberfill. The edges are finished with a strip of binding fabric. The submitted mini comforter represents a full size 90 inch square comforter. The pillowcase is made from 100 percent cotton printed woven fabric. The fabric is not napped. The open end of the pillowcase is finished with a strip of binding fabric. The applicable subheading for the comforter 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 pillowcase will be 6302.21.9010, HTSUS, which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 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. The pillowcase falls within textile category 360. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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