The tariff classification of a comforter from China

N195819 December 16, 2011 CLA-2-94:OT:RR:NC:TA:349 CATEGORY: Classification TARIFF NO.: 9404.90.8505 Ms. Carly Deane CST, Inc. 3101 Yorkmont Road, Suite 1700 Charlotte, NC 28208 RE: The tariff classification of a comforter from China Dear Ms. Deane: In your letter dated December 1, 2011 you requested a classification ruling on behalf of Revman International Imports. The submitted sample, identified as Style Annaleigh, is a section of that comforter. The outer shell is made from 60 percent cotton and 40 percent polyester printed woven fabrics. It is filled with a polyester batting. Quilt stitching extends through all three layers. The finished comforter will be available in either full/queen or king sizes. A strip of fabric is sewn into the edge seam and extends approximately 12 millimeters from the seam. Although you refer to the inserted fabric as a flange, it is considered piping. 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