The tariff classification of a quilt from China

N072428 September 10, 2009 CLA-2-94:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Dr. MS 2316 Plano, TX 75024 RE: The tariff classification of a quilt from China Dear Ms. Morrell: In your letter dated August 7, 2009 you requested a classification ruling. The submitted sample, identified as style “Multi-Leaf”, is a quilt. The outer shell of the quilt is made from cotton woven fabric. It is stuffed with a cotton filling. Decorative quilt stitching extends through all three layers forming floral and straight line patterns. The quilt will be available in twin, full, queen and king sizes. You suggest classification of the quilt under subheading 9404.90.8020, HTSUS as cotton quilts that do not contain embroidery. The lines of quilting are overstitched with approximately ¼ inch “stars” every ½ inch. The stitching is considered embroidery. 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