The tariff classification of comforters from China

N132957 November 29, 2010 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522 Mr. John Gilewski Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of comforters from China Dear Mr. Gilewski: In your letter dated November 12, 2010 you requested a classification ruling. The submitted samples are identified as a Girl’s Comforter and Boy’s Comforter. One side of the shell of both comforters is made from 55 percent cotton and 45 percent polyester printed woven fabric. The other side is made from 100 percent polyester micro fiber printed woven fabric. The comforters are stuffed with a polyester fill. All three layers of both comforters are spot quilted. You note that these comforters are not being marketed as reversible. However, as both fabrics contain printed designs and as either fabric is of a quality to act as a face fabric, neither fabric alone conveys the essential character of the comforters. Since no one fabric provides the essential character, the comforter will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the comforters 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 any material or of cellular rubber or plastics, whether or not covered: o: other: other: other: with outer shell of man-made fibers. 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