The tariff classification of quilted shams from China

N199841 January 20, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9505 Mr. David Larson Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of quilted shams from China Dear Mr. Larson: In your letter dated January 3, 2012 you requested a classification ruling. The submitted samples are identified as a Quilted pillow sham Heirloom / Style # C009 and Quilted pillow sham Homestead / Style # C010. The outer fabric of the shams is made from 100 percent cotton woven fabric. They both feature a quilted face panel that is filled with a cotton batting and backed with a non-woven fabric. Quilt stitching extends through all three layers of the face panel. The shams have an overlapping flap closure on the back. Style # C009 has scalloped edges. Style # C010 has a patchwork face. The edges of the shams are finished with a fabric binding. The face fabric of both shams is embroidered with a floral design prior to quilting. They are sized to fit a standard bed pillow. The applicable subheading for Style # C009 and Style # C010 will be 9404.90.9505, 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: other… with outer shell of cotton. The duty rate will be 7.3 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, Thomas J. Russo Director National Commodity Specialist Division