The tariff classification of a comforter from Portugal

N124159 October 8, 2010 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a comforter from Portugal Dear Mr. Budhrani: In your letter dated August 21, 2010 you requested a classification ruling. The submitted sample is a comforter. The outer shell of the comforter is made from 100 percent cotton woven fabrics and it is filled with a stable polyester batting fabric. The edges are finished with a self fabric binding or capping. The batting and shell fabrics are sewn together along all four sides. Embroidered dots, approximately 5/16 inch in diameter are spaced throughout the comforter. The dots go through all three layers. It is our opinion that the dots are considered embroidery. The applicable subheading for the comforter 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