The tariff classification of a quilted coverlet, quilted sham and furniture protector from China

N097661 April 9, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522; 9404.90.9522; 6304.93.0000 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a quilted coverlet, quilted sham and furniture protector from China Dear Mr. Krueger: In your letter dated March 5, 2010 you requested a classification ruling on behalf of The Orvis Company. The submitted samples are a quilted coverlet (style 1E7G) and a furniture protector (style 9P37). The face of the coverlet is made from polyester micro fiber flocked onto a woven polyester base fabric. This layer is quilted to a polyester batting. The quilted face panel is lined with a manmade fiber knit fabric backed with a 100 percent cotton woven fabric. The edges are finished with a binding or capping made from the face fabric. It will be available in twin, full/queen and king sizes. You will also import a quilted sham made from the same fabric as the coverlet. A sample of the sham was not submitted. The furniture protector is designed to cover the seat, back and arms of the furniture. The seat portion is quilted and made with the same fabrics and layered construction as the coverlet except that the bottom or backing layer is made from 80 percent polyester and 20 percent cotton woven fabric with anti-slip dots rather than a 100 percent cotton fabric. The back and arm portions are made of two layers. The face is the polyester micro fiber flocked fabric and it is backed by the 80 percent polyester and 20 percent cotton with anti-slip fabric. There is a small 4-inch diameter bolster sewn to the back of the seat portion where it joins the back. The bolster contains a fiber filled form. The furniture cover is made in three sizes chair, loveseat and couch. However, this loose furniture cover may easily be used on a range of furniture sizes. Although the seat portion is quilted and the cover contains a full width bolster, it is not considered an article of bedding and similar furnishing of heading 9404. The applicable subheading for the quilted coverlet will be 9404.90.8522, 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: other: quilts, eiderdowns, comforters and similar articles… with outer shell of man-made fibers. The duty rate will be 12.8 percent ad valorem.    The applicable subheading for the quilted shams will be 9404.90.9522, 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: other… with outer shell of man-made fibers. The rate of duty will be 7.3 percent ad valorem. The applicable subheading for the furniture protector will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fiber. The duty rate will be 9.3 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