The tariff classification of a comforter from China

N062738 June 16, 2009 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Katie Jackson Springs Global US, Inc. P.O. Box 70 Fort Mill, SC 29716 RE: The tariff classification of a comforter from China Dear Ms. Jackson: In your letter dated May 27, 2009 you requested a classification ruling. The submitted sample, identified as Item #’s 1577591 through 1577596, is a corner of a comforter. The comforter is made from 100 percent cotton printed woven fabric with a polyester filler. The item is spot quilted through all layers. A 3-inch wide flange trim and a ½ inch wide piping are inserted in the edge seam. The applicable subheading for the quilted down blanket 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: 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