The tariff classification of comforter with a harness from China

N178437 August 26, 2011 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8522; 6307.90.9889 Mr. Raj Budhrani CHF Industries, Inc. One Park Ave., 9th Floor New York, NY 10016 RE: The tariff classification of comforter with a harness from China Dear Mr. Budhrani: In your letter dated August 4, 2011 you requested a classification ruling. The submitted sample is a comforter with a harness. The outer shell of the comforter is made from 100 percent printed polyester woven fabric. It is stuffed with a 100 percent polyester filler. Quilting extends through all three layers. The harness is made from 2 inch wide polyester narrow woven fabric. It is created by 2 straps approximately 36 inches long with a hook and loop fastener at each end. Another strap approximately 12 inches long is sewn to the center of each other strap. The comforter is rolled up, held by the two longer straps and secured by the hook and loop fastener. The additional strap acts as a carry handle. This is the only packaging holding the comforter. The applicable subheading for comforter and harness imported together 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. The applicable subheading for the harness if imported separately will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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