The tariff classification of a quilt from China

N060720 June 1, 2009 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Joshua Harris Attn: Imports Rt. J4S The TJX Companies, Inc. 770 Cochituate Road Framingham, Massachusetts 01701 RE: The tariff classification of a quilt from China Dear Mr. Harris: In your letter dated May 11, 2009 you requested a classification ruling. The Importer of Record for this item may be the Newton Buying Corp., Marshalls of MA, Inc. or HomeGoods, Inc. The submitted sample, identified as style EVA, is a twin size quilt. The outer shell of the quilt is made from cotton woven fabric. It is stuffed with a cotton fill. Quilt stitching extends through all three layers. The quilt stitching creates a floral design. The central flower pattern and petals contains a decorative stitch that is considered embroidery. Each individual stitch in the line of quilt stitching is sewn over multiple times. The edges of the quilt are capped. The applicable subheading for the quilt 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 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 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/. 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